Published on 29 Apr 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
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.