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20 Mar 07 Fringe benefits tax and road tolls

The ATO has published a factsheet entitled "Fringe benefits tax and road tolls". The factsheet explains the types of benefits that arise in relation to employee road tolls, when these benefits are exempt from fringe benefits tax (FBT) and outlines methods that you can use to record and value road tolls for FBT purposes.

For a copy of the factsheet, go here

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