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Y2K tax issues for employees and contractors


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.

Author profile:

Elizabeth Lucas ATI
Elizabeth Lucas, is a Partner with Grant Thornton. She has extensive experience in providing fringe benefits tax and salary packaging advice to not-for-profit bodies, corporate clients and government organisations. She specialises in the various aspects of remuneration planning and has experience in the areas of other employment taxes and GST. In particular, Elizabeth’s areas of expertise are salary packaging advice and implementation and consulting advice regarding FBT technical issues, systems and compliance procedures. Elizabeth is a speaker at various professional body functions and is a regular media commentator. She chairs The Tax Institute’s FBT Subcommittee and served as a member of the FBT Subcommittee of the ATO’s National Tax Liaison Group for many years. Elizabeth was also a member of the Not-for-profit Sector Tax Concession Working Group reporting to the federal government and sits on a number of ATO consultations. Current at 23 March 2016 Click here to expand/collapse more articles by Elizabeth LUCAS.

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

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Individual sessions

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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