Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
employers
fringe benefits |
| gptkbp:country |
gptkb:Australia
|
| gptkbp:deductible |
FBT is tax deductible for employers
|
| gptkbp:examplesOfFringeBenefits |
entertainment
housing company car expense payments low interest loan |
| gptkbp:excludes |
certain work-related items
minor benefits remote area benefits |
| gptkbp:fiscalYear |
1 April to 31 March
|
| https://www.w3.org/2000/01/rdf-schema#label |
Fringe Benefits Tax (FBT)
|
| gptkbp:introducedIn |
1986
|
| gptkbp:legislature |
gptkb:Fringe_Benefits_Tax_Assessment_Act_1986
|
| gptkbp:notPaidBy |
employee
|
| gptkbp:pays |
employer
|
| gptkbp:purpose |
tax non-cash benefits to employees
|
| gptkbp:rating |
47% (as of 2023)
|
| gptkbp:relatedTo |
gptkb:tax_law
employee benefits salary packaging |
| gptkbp:reportsTo |
annual FBT return
|
| gptkbp:taxedOn |
value of fringe benefits
|
| gptkbp:bfsParent |
gptkb:ATO
|
| gptkbp:bfsLayer |
6
|