FBT applies to most, although not all, fringe benefits, including the ones provided through someone other than an employer. FBT is paid by the employer and is calculated with reference to the taxable value of the benefit provided to the employee or associate.
In this webinar, we will review the obligations and responsibilities imposed by the FBT regime.
We will consider the FBT rules for:
The webinar will review the rules around the use of motor vehicles in detail. It will also consider the interplay between FBT, entertainment, employee income, and the deemed dividend rules.
Suited to: Employers, Corporate Accountants, and any Chartered Accountant wanting a review of the FBT issues involved with shareholder employees and independent staff in their business and/or client businesses.
This course includes: