The Federal Court’s decision highlights that there is no one size fits all approach when it comes to determining whether an independent contractor meets the definition of ‘employee’ within section ...

This article explores when the otherwise deductible rule can be applied to reduce the taxable value of a fringe benefit. Employers will soon (if not, already) be reviewing records and arrangements to ...

If you are an employer providing any type of car parking facility to an employee for their use, you may be subject to FBT on any such benefits. An employer-provided parking facility, including spaces ...

The Federal Court of Australia decision in Wollermann v Fortrend Securities Pty Ltd [2025] FCA 103 found that the non-payment and forfeiture of the deferred portion of certain cash-based incentive ...

Fringe benefits tax (FBT) can be a complex web for not-for-profit (NFP) organisations. However, certain FBT exemptions and concessions are available where your NFP organisation meets the criteria of ...

Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025, which includes the measure to extend the $20,000 instant asset write-off for small business entities by 12 months until 30 June 2025, ...

Now that the 2025 Fringe Benefits Tax (FBT) year has ended, we revisit the nuances between business travel, living away from home, and relocation. It is important to have a sound understanding of the ...

Companies with a 30 June 2024 year end wishing to register research and development (R&D) activities for the R&D tax incentive must do so through the Department of Industry, Science and Resources ...

In the context of the 2025 Fringe Benefits Tax (FBT) year, this article sets out what we consider to be the key considerations for employers in relation to the provision of vehicles. As an employer ...

On 6 February 2025, the Federal Court handed down his decision in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161. His Honour found in favour of the taxpayer, finding that a car ...

A loan fringe benefit arises where an employer provides a loan to an employee (or associate of an employee) and charges either a low rate of interest (or no interest). A low rate of interest is one ...

With employers continually focusing on a more contemporary and competitive Employee Value Proposition (EVP), we are seeing the provisions of more varied benefits – and in particular non-cash gifts, ...