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Notes Online Home 2017 FBT Other critical developments for FBT in the 2017 year
ATO takes aim at employee benefits received under customer loyalty programs
In this section of the seminar notes we look at the ATO taking aim at employee benefits received under customer loyalty programs. In particular, the following:
- Understanding the FBT developments with respect to customer loyalty programs – the background
- When does FBT apply to a customer loyalty program? – practical guidance
- When does the FBT liability arise for the employer?
- How does an employer calculate its FBT liability?