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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

257

Published

May 12, 2026

Notes Online Home 2026 FBT

This publication, as a whole, is available in HARDCOPY only. 

These seminar notes cover the following topics:

  • What's New For FBT In 2026?
  • NTAA's 2026 Audit Survival Guide
  • Car Fringe Benefits - Avoid Costly Mistakes and Get it Right!
  • Meal enterainment - Avoid costly audit mistakes
  • An Essential Guide to Employee Travel and FBT
  • Tackling FBT Issues for Employees Working from Home

Chapters and Articles in 2026 FBT

A guide to classifying employee travel

FBT traps with employees who combine work travel with a holiday

FBT planning and salary packaging opportunities for travelling employees

NEW rules offer recordkeeping lifeline for employees undertaking work-related travel

Dealing with the fundamentals of car fringe benefits

An essential guide to using the Statutory formula method

Managing the audit risks associated with the Operating cost method

How to identify if a car fringe benefit is a Type 1 or a Type 2 benefit

FBT planning and salary packaging opportunities with cars

Identifying when an employer is providing entertainment

Fundamentals of identifying when food and drink is 'meal entertainment'

Valuation methods when providing meal mistakes

Recording meal entertainment and EFLE on the 2026 FBT Return

Applying the valuation rules to Christmas and end-of-financial-year functions

Entertainment provided by income tax-exempt employers

How does the ATO identify employers that are underpaying FBT?

FBT, income tax and GST traps with employers providing gift cards or vouchers

Recent ATO activity unearths FBT traps for employers providing laptops and tablets

Navigating the paperwork nightmare for the 2026 FBT year

FBT dangers with employers paying for an employee's home-to-work travel

Dangers with employers paying for an employee's home office expenses

FBT dangers with other benefits provided to employees working from home

Landmark decision confirms FBT minefield with benefits provided to business owners

ATO guidance unearths traps with benefits provided by clients/ suppliers to senior staff

RECENT ATO advice highlights FBT traps with directors paying for employee meals

NEW ATO guidance unveils the dangers of journalising employee contributions

NEW ATO guidance unveils the dangers of journalising employee contributions

Full Federal Court decision on cars parked near shopping centres, hospitals

ATO releases NEW guidelines for employees paying for charging of hybrid vehicles

An essential guide to the updated rates and thresholds for the 2026 FBT year