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Disclaimer
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 2016 FBT Other Developments for FBT in 2016/2017
Recent decision creates FBT sting with aerobics classes, masseurs etc.,

In this section of the seminar notes we look at the recent decision that will create an FBT sting with aerobics classes, masseurs etc.,. In particular, the following:

  • Facts and issues to consider in ATO ID 2015/25
  • The Commissioner’s decision in ATO ID 2015/25
  • Issues to consider when employers apply the minor benefit exemption

Chapters and Articles in 2016 FBT