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Notes Online Home 2016 FBT Other Developments for FBT in 2016/2017
Recent developments confirm FBT exposure on benefits provided to 'contractors'
In this section of the seminar notes we look at the recent developments confirming FBT exposure on benefits provided to ‘contractors’. In particular, the following:
- Whether a ‘contractor’ can be regarded as an employee for PAYG withholding and FBT purposes
- Dealing with arrangements where an employee is also a shareholder/beneficiary