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Notes Online Home 2019 FBT Basics Different types of fringe benefits
Board fringe benefits
In this part of the notes we take a close look at board fringe benefits. In particular, the following:
- When does a board fringe benefit arise?
- Calculating the taxable value of a board fringe benefit
- Which FBT gross-up rate applies to a board fringe benefit?
- Is GST payable in respect of a board fringe benefit?