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Module 12 (Part A: Fringe benefits tax— core concepts (Interaction of FBT…
Module 12
Part A: Fringe benefits tax—
core concepts
Benefits that do not qualify as fringe benefits (p.781)
Interaction of FBT with other tax legislation
Income tax
GST
Personal services income (p.783)
Administration
Reducing the fringe benefits taxable value of a fringe benefit
Otherwise deductible rule
Employee contribution
FBT and GST—the gross-up formula
Type 2 fringe benefits
Type 1 fringe benefits
Steps in determining FBT payable
FBT-exempt employers
Part C: Administration and reporting
of FBT
Record keeping (p.822)
Small employer record keeping
Reportable fringe benefits
Salary sacrifice
Part B: Specific fringe benefits