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Y2K tax issues for employees and contractors

Published on 29 Feb 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

A paper on the new requirements of the Fringe Benefits Tax involving group certificates. It discusses in detail FBT exclusions, issues for PBI's, effects of surcharges, levies and allowances, penalties, effects for rebateable employers and the allocation of joint benefits between employees.

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Elizabeth LUCAS

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This was presented at Y2K tax issues for employees and contractors .

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Changes impacting on contractors

Author(s):  John SALVARIS

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FBT on Group Certificates - Some Practical Issues

Author(s):  Elizabeth LUCAS

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