Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:abolished |
gptkb:India_(2009)
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
gptkb:Australia
gptkb:India gptkb:New_Zealand |
| gptkbp:assessedOn |
value of fringe benefits
|
| gptkbp:compatibleWith |
income tax (for employees)
|
| gptkbp:deductible |
yes (for employers, in some cases)
|
| gptkbp:exampleOfFringeBenefit |
entertainment
housing low-interest loan company car expense payments |
| gptkbp:fiscalYear |
1 April to 31 March (Australia)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Fringe Benefits Tax
|
| gptkbp:introducedIn |
1986
|
| gptkbp:legislature |
gptkb:Fringe_Benefits_Tax_Assessment_Act_1986
|
| gptkbp:notPaidBy |
employees
|
| gptkbp:pays |
employers
|
| gptkbp:purpose |
tax non-cash employee benefits
|
| gptkbp:rating |
47% (Australia, 2023-24)
|
| gptkbp:relatedTo |
payroll tax
salary packaging |
| gptkbp:reportsTo |
annual FBT return
|
| gptkbp:taxStatus |
fringe benefits
|
| gptkbp:bfsParent |
gptkb:FBT
|
| gptkbp:bfsLayer |
6
|