Available on Tax & accounting Online, this service can now also be subscribed to on Legal Online.
The service is organised into areas that are in line with the main FBT legislation – the Fringe Benefits Tax Assessment Act 1986, and includes commentary, at the point of reference in the primary law, explaining what the law means and how it is put into practice.
In addition, the legislation is supported by sections on;
* Tax audits;
* Remuneration planning and
* Relevant tax rates, key dates, forms and declarations .
This service is divided into the following major areas:
- Fringe Benefits Tax Assessment Act and Commentary The entire text of the Act is set out with introductory commentary and in-depth annotations to each section of the Act, including worked examples. This material will be regularly issued to ensure that subscribers have at hand the latest developments in this area
- Related legislation Full text of other Acts relating to fringe benefits tax
- Tax rates • Forms • Declarations Latest tax rates, FBT forms and statements and declarations
- Remuneration Planning A comprehensive and practical commentary on Remuneration Planning.
- ATO Audits Commentary on the preparation and procedures of an ATO Audit, including your rights and obligations
Click here for more information.