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These items clarify some specific FBT issues.
QB 12/06 considers whether the mere availability of a good or service provided by an employer to an employer makes it a fringe benefit.
QB 10/03 discusses when the value of a motor vehicle for FBT will be affected by the vehicle having previously been owned by the employer or associated person.
QB (Jan 2006) discusses the meaning of 'benefit' for FBT purposes particularly regarding goods and services provided to an employee.
QB considers the value for FBT purposes of brokerage services provided by sharebrokers to their employees. It applies from Mar 2006.