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Published on 29 Apr 2009 | Took place at Education Development Centre, Hindmarsh, SA

Part of the Younger Tax Practitioner Series, this event provided an introduction to FBT fundamentals.

Fringe Benefits Tax legislation was first introduced to Australia in 1986. Since its inception the Fringe Benefits Tax regime has continued to be a cause of confusion for many tax practitioners.

Individual sessions


Author(s):  Katherine CHMIELEWSKI

This presentation provides an introduction to the fundamentals of the Fringe Benefits Tax regime, including:

  • identifying what a fringe benefit is and some of its key concepts
  • examining the different types of fringe benefits
  • an exploration of exempt benefits and exempt or concessionally taxed employers
  • discussion on how fringe benefits tax interacts with income tax and GST.
Materials from this session: