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Notes Online Home 2014 FBT What’s new for FBT in 2014
Latest developments with living-away-from-home benefits in 2014
In this section of the seminar notes we examine the latest developments concerning living-away-from-home benefits for 2014. In particular, the following:
- What are the changes that have been made to certain LAFH-based benefits
- Detailed NTAA guide on when the new rules apply to employers providing LAFH-based benefits
- AAT decision highlights FBT trap with paying LAFHAs under an industrial agreement
- Recent decision highlights FBT traps with employers paying employee visa costs
- ATO ‘back flip’ provides unexpected FBT windfall for the food component of a LAFHA