Published on 01 Jan 86
by Australian Tax Research Foundation
This survey includes a summary of arguments for and against fringe benefits taxation, an examination of overseas legislation on the topic and a detailed examination of many individual types of benefits including the valuation and administrative considerations relating thereto. The study contains a comparison of the author's conclusions with the 1985 proposals of the Australian Government.
John Elmgreen is a partner in the firm of Hegarty and Elmgreen, Solicitors, Sydney.