The FBT Compliance Guide 2012 provides a comprehensive coverage of Australia's fringe benefits tax legislation, FBT law modifications during 2011 and salary packaging. The Guide provides valuable information on all categories of fringe benefit, exemptions and reductions in the taxable value of benefits.
Features: assists users in 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 2011 calendar year - legislation, tax cases, rulings, determinations, interpretative decisions and highlights of the NTLG FBT Sub-committee meetings.
