Miscellaneous 2009

FBT changes and minor benefits

Source: South Australia

Published Date: 8 May 2009

 

This presentation covers a number of topical changes to the FBT legislation in recent times with
a focus on minor benefits. It also provides practical examples to illustrate the following key areas:

  • how the FBT exemption applies to work-related items
  • use of meal cards in salary package arrangements
  • implications of using a pooled or shared motor vehicle
  • treatment of jointly held assets
  • the application of the minor benefits exemption
  • tips and traps.

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Individual Session

FBT changes and minor benefits

Author(s): Kym Davis
Materials from this session:

Details

  • Published By: Kym Davis
  • Published On:8 May 2009
  • Took place at:Novotel Barossa Valley Resort

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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