As the Christmas / Year-End party season nears, a reminder about Fringe Benefit Tax (FBT) liability, noting the heightened risks this time of year traditionally
The ATO has released a ruling explaining: When an employee can deduct accommodation and food and drink expenses when travelling on work; The FBT implications,
Where businesses provide car parking fringe benefits to their employees, the taxable value of these benefits must be calculated correctly to ensure they are meeting their fringe benefits
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