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Notes Online Home 2022 FBT Reportable fringe benefits - Demystified
This chapter of the seminar notes addresses Reportable fringe benefits, under the following broad headings:
- Which finge 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?
- What penalties apply for errors in recording RFBAs and RESCs on payment summaries?
- Precendent letters for reportable fringe benefits and reportable superannuation