If you’re a close company you can file an income year fringe benefit tax (FBT) return and income tax return at the same time if: your gross PAYE and employer superannuation contribution tax (ESCT) for the previous year were $1,000,000 or less

Fringe benefit tax (FBT) is a tax payable when the following benefits are supplied to employees or shareholder-employees: motor vehicles available for private use; low interest/interest-free loans; free, subsidised or discounted goods and services

2024年7月5日 · Shareholders in close companies could expect to receive more scrutiny after Inland Revenue released new guidance to clarify how tax rules apply to overdrawn shareholder loan account balances (current accounts). Now is a good time to ensure that tax affairs are in order for both the close company and its shareholders.

The current rules for close companies who provide a motor vehicle for private use of shareholder-employees result in the requirement to register and pay FBT on the value of the benefit provided. The amendment to the rules allows certain close companies to elect to use the motor vehicle

The ATO has recently announced that the ‘FBT gap’ is now over $1.3 billion and will be deploying resources for FBT compliance to close this gap. To help you meet your FBT obligations, we’ve put together a list of essentials every employer needs to know about FBT and review every year, such as:

A tax research platform with a detailed explanation of the Fringe Benefits Tax Assessment Act 1986, giving a pragmatic understanding of the FBT regime and how to comply with its requirements. It also includes rulings, cases and practical tools to solve complex queries quickly.

FBT was payable for vehicles made available to employees (and their associated persons), as well as shareholder-employees. However, with changes to legislation from the 2017-2018 tax year under Subpart 4B, section CX 17 of the income tax act 2007 a close company can elect exclude FBT on private us of motor vehicle.

2024年5月3日 · TikTok FBT仓是指TikTok Fulfillment by TikTok（FBT）的仓库； FBT是由TikTok官方提供的、TikTok电商平台全自动的仓配一体服务。 FBT仓特点. 1、仓配一体： FBT仓从存储、拣选、打包，到后端配送全链路； 2、官方服务：

If your business makes a vehicle available for employees (including shareholder employees), and their associated persons to use privately, you may need to pay fringe benefit tax (FBT). You may be liable to pay FBT even if they do not actually use it. A vehicle is exempt from FBT only on days it is used for essential work purposes.

1、fbt订单中，物流原因引起的【退款】订单，由平台兜底报销订单金额； 2、fbt订单中，物流原因引起的消费者【差评】（含发货、配送类差评）不计入onrr（不满意订单率）考核； 3、fbt订单免除【cr/ldr/sfcr/ses】考核。