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Notes Online Home 2025 FBT ATO Audit Targets In The 2025 FBT Year
ATO Crackdown On Customer Loyalty Programs (E.g., Frequent Flyer Programs)
In this segment of the seminar notes, we examine the ATO’s crackdown on customer loyalty programs, such as frequent flyer programs. More specifically:
• When Will Benefits Provided Under A Customer Loyalty (E.g., Frequent Flyer) Program Be Subject To FBT?
• When Does A Fringe Benefit Arise Under A Customer Loyalty Program (E.g., The Frequent Flyer Program)?
• How Are Benefits Provided Under A Customer Loyalty Program (E.g., Frequent Flyer Program) Valued?