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Notes Online Home 2015 FBT Basics Different Types of Fringe Benefits
Expense payment fringe benefits
In this segment of the notes we delve into expense payment fringe benefits. In particular, the following:
- When does an EPFB arise?
- Calculating the taxable value of an EPFB
- What are the documentation requirements for applying the ‘otherwise deductible rule’?
- Which FBT gross-up rate applies to an EPFB?
- Is GST payable in respect of an EPFB?