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Notes Online Home 2025 FBT What's New For FBT In 2025
ATO Update Highlights Tips And Traps With The $300 Minor Benefit Exemption
In this segment of the seminar notes, we examine the ATO’s latest update on the $300 minor benefits exemption, highlighting key tips and traps. More specifically:
• Overview Of The Minor Benefits Exemption
• Applying The ‘Less Than $300 Threshold’
• Applying The Minor Benefits Exemption To Performance-Based Benefits Provided To Employees
• ATO Guidelines Highlight FBT Bonus With Fleet Cars Being Provided To Employees
• NTAA Table Summarises The Key Issues To Consider When Applying The Minor Benefits Exemption