Taxation of fringe benefits

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Unit details

Level:   Professional 

Estimated learning duration:   10 hours

CPD:   10 hours

Assessment: Part 1: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Part 2: 6 scenario-based multiple choice questions within 45 minutes. 80% pass mark.
2 attempts permitted.

Assumed knowledge:   

It is recommended that you have an understanding of the fundamental concepts of the GST regime before undertaking this unit.


Learning outcomes:

  • Determine whether a fringe benefit arises and the type of fringe benefit.
  • Calculate the fringe benefit tax payable on common fringe benefits.
  • Explain the employer reporting obligations of fringe benefits.
  • Demonstrate how the FBT regime interacts with the GST regime.