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Fringe Benefits Tax Rajeev Final

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Rajeev Neelay
Rajeev Neelay

austrilan accounting ppt Fringe Benefits Tax

EducationBusinessEconomy & Finance
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Fringe Benefits Tax By Rajeev Neelay
Introduction ,[object Object],[object Object],[object Object]
What is FBT ? ,[object Object],[object Object],[object Object]
Tax Rate & Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Motor Vehicle FBT – Employer Contribution ,[object Object]
Types Fringe Benefits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exempt from FBT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exempt Conditions for Car Fringe Benefits ,[object Object],[object Object],[object Object],[object Object]
Cont…. ,[object Object]
How to calculate the taxable value of a car fringe benefit ? ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],The statutory formula method
A - When calculating the base value for each car : ,[object Object],[object Object],[object Object],[object Object]
Cont…. ,[object Object],[object Object]
B - Statutory percentage ,[object Object],7 Over 40,000 11 25,000 to 40,000 20 15,000 to 24,999 26 Less than 15,000 Statutory percentage Total kilometers traveled during the FBT year
C- Number of days used or available for private use of employee ,[object Object]
Cont…. ,[object Object],[object Object],[object Object]
D- Number of days in the FBT year ,[object Object]
E- Employee Contribution ,[object Object],[object Object],[object Object]
The Operating Cost Method ,[object Object],[object Object],[object Object],[object Object],[object Object]
A- Total Operating Costs ,[object Object],[object Object],[object Object]

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Fringe Benefits Tax Rajeev Final

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