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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.
Document Type
Publication
Pages
228
Published
September 28, 2020
Notes Online Home 2019 FBT Basics
This publication, as a whole, is available in HARDCOPY only.
These seminar notes cover the following topics:
- FBT Rates and Thresholds
- A Basic Introduction to FBT
- How the GST Affects FBT
- Taxable, Rebatable & Exempt Employers
- Different Types of Fringe Benefits
- Exempt Benefits
- Reportable Fringe Benefits
- The Income Tests
- Salary Packaging for Employees
