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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2014 FBT What’s new for FBT in 2014
New developments with cars under the Statutory formula method
In this section of the seminar notes we discuss the use of the Statutory formula method in 2014. In particular, the following broad headings:
- New developments provide unexpected FBT windfall for cars parked at airport car parks
- FBT minefield with novated leases that include lease protection insurance
- FBT sting associated with employers who provide personalised number plates
- Recent decision confirms that structural improvements can create and FBT-exempt car