FBT Compliance Guide 2013

The FBT Compliance Guide 2013 provides a comprehensive coverage of the Australian FBT legislation, FBT law modifications during 2012 and salary packaging. The Guide also provides valuable information on all categories of fringe benefit exemptions and reductions in the taxable value of benefits.

Features:

• Assists users determining whether a concession given to an employee is subject to FBT
• Explains the calculation of the taxable
  value of fringe benefits using work papers and examples
• Provides information on the preparation of the FBT return by taxable, rebatable and section 57A employers, and the determination of reportable fringe
  benefits
• Summarises FBT changes and developments during the 2012 calendar year – legislation, tax cases, rulings, determinations, interpretative decisions and highlights of the NTLG FBT Subcommittee meetings