Published on 17 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.
This presentation covers:
background of the taxation of living away from home fringe benefits
rationale for changes
summary of changes
what does this mean for employees and employers?
Elizma Bolt ATI
Elizma is a Partner in the Deloitte Global Employer Services team and specialises in employment taxes. Elizma has more than 19 years' experience as a Tax Advisor and is also member of the ATO's National Tax Liaison Group FBT Sub-Committee. Current at 29 October 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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