Published on 08 Apr 16
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- what NFP organisations and government agencies are eligible for FBT exemption or concession?
- what concession is available to my organisation?
- what is an effective salary sacrifice or salary packaging arrangement?
- what benefits are exempt or concessionally taxed?
- what is the new “$5,000 meal entertainment cap” and how is it applied?
- how does this cap affect existing salary sacrifice arrangements?
Layton is a Senior Manager within the People Advisory Services group at EY Adelaide. He has a comprehensive understanding of employment tax issues facing not-for-profits. Layton has assisted various not-for-profit employers on a range of issues including Fringe Benefits Tax concessions, superannuation guarantee obligations and payroll tax concessions.
- Current at
10 February 2016