FBT Articles

Car FBT

Car FBT

A car fringe benefit occurs when an employer offers an employee the opportunity to use a vehicle for personal reasons, resulting in a taxable benefit for the employee. This applies particularly...

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Fringe Benefits Tax (FBT)

Fringe Benefits Tax (FBT)

The Fringe Benefits Tax Assessment Act 1986 (“FBT Act”) provides that where a benefit is provided by an employer to an employee (or associate) in respect of his or her employment, the employer (not...

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