Published on 20 Mar 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
FBT – Before immersing yourself in FBT returns, have you ever wondered why would FBT apply when your clients are the only shareholders and directors? This paper gives a perspective on FBT you may not have seen before:
- in the SME area you do not always have an employer/employee relationship
- Knowles and Slade Bloodstock – two cases all practitioners dealing with SMEs should know about
- do you ever consider the residual benefits category?
- LAFHA reforms and what they mean for your clients.
Harry M RIGNEY
Current at 16 May 2013
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