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Notes Online Home 2017 FBT Reportable Fringe Benefits
These seminar notes will examine the latest developments in relation to reportable Fringe Benefits under the following broader headings:
- What fringe benefits are reportable for payment summary purposes?
- Which fringe benefits are excluded from the reporting requirements?
- How is an employee’s reportable fringe benefit amount calculated?
- When are employers required to record superannuation on a payment summary?
- Will employers be penalised for errors in recording RFBAs on payment summaries?
Precedent letter for reportable fringe benefits and reportable superannuation