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FBT Update – Current to 13 June 2013This document contains information published since 1 July 2008
1 POLITICIANS, BOARDS & STATUTORY AUTHORITIES................................................ 3
1.1 At 13 June 2013............................................................................................................................................................. 3
2 COURTS & TRIBUNALS................................................................................................... 4
2.1 Courts at 13 June 2013.................................................................................................................................................4(a) Cancer and Bowel Research Association Incorporated as trustee for Cancer and Bowel Research Trust and Commissioner of Taxation................................................................................................................................................4(b) Hua Wang Bank Berhad v Commissioner of Taxation............................................................................................... 4(c) Sent v Commissioner of Taxation............................................................................................................................... 4(d) Esso Australia Resources v Commissioner of Taxation..............................................................................................4(e) Aid/Watch Incorporated v Commissioner of Taxation................................................................................................5(f) Virgin Blue Airlines Pty Limited v Commissioner of Taxation.................................................................................. 5(g) Virgin Blue Airlines Pty Limited v Commissioner of Taxation..................................................................................5(h) Commissioner of Taxation v Aid/Watch..................................................................................................................... 5
2.2 Tribunals at 13 June 2013............................................................................................................................................ 5(a) Confidential and Commissioner of Taxation...............................................................................................................5(b) Purvis and Commissioner of Taxation........................................................................................................................ 6(c) Hancox and Commissioner of Taxation...................................................................................................................... 6(d) Walsh and Commissioner of Taxation........................................................................................................................ 7(e) Lake Fox Limited and Commissioner of Taxation......................................................................................................7(f) Yip and Commissioner of Taxation............................................................................................................................. 7(g) Bicycle Victoria Inc and Commissioner of Taxation.................................................................................................. 7(h) Victorian Healthcare Association and Commissioner of Taxation..............................................................................7(i) Jetton Industrial Pty Ltd and Commissioner of Taxation............................................................................................ 8(j) MacMahon Contractors and Commissioner of State Revenue.................................................................................... 8(k) Investa and Commissioner of Taxation.......................................................................................................................8
3 ATO PUBLICATIONS......................................................................................................... 9
3.1 Rulings at 13 June 2013................................................................................................................................................9
3.2 Determinations at 13 June 2013.................................................................................................................................. 9
3.3 Interpretative Decisions at 13 June 2013..................................................................................................................12
3.4 Practice Statements & Taxpayer Alerts at 13 June 2013........................................................................................ 13
3.5 Class Rulings at 13 June 2013................................................................................................................................... 13
3.6 NTLG Minutes at 13 June 2013................................................................................................................................ 15(a) 14 February 2013...................................................................................................................................................... 15(b) 8 November 2012......................................................................................................................................................15(c) 9 August 2012........................................................................................................................................................... 16(d) 10 May 2012............................................................................................................................................................. 16(e) 16 February 2012...................................................................................................................................................... 17(f) 10 November 2011.....................................................................................................................................................17(g) 11 August 2011..........................................................................................................................................................18(h) 12 May 2011............................................................................................................................................................. 18(i) 17 February 2011....................................................................................................................................................... 19(j) 11 November 2010.....................................................................................................................................................19(k) 12 August 2010......................................................................................................................................................... 20(l) 14 May 2010.............................................................................................................................................................. 20(m) 18 February 2010..................................................................................................................................................... 21
(n) 12 November 2009....................................................................................................................................................21(o) 13 August 2009......................................................................................................................................................... 21(p) 14 May 2009............................................................................................................................................................. 22(q) 26 February 2009...................................................................................................................................................... 22(r) 13 November 2008.................................................................................................................................................... 23(s) 14 August 2008..........................................................................................................................................................23
1 POLITICIANS, BOARDS & STATUTORY AUTHORITIES
1.1 At 13 June 2013No. 098 of 2013 Media Release [Bradbury] - Reforms to education expense
deductions31 May 2013
No. 048 of 2013 Media Release [Swan] - Reforms to self-education expense deductions
13 April 2013
No. 106 of 2012 Media Release [Bradbury] - Reforms to Living-Away-From-Home Allowances and Benefits Passed by the Parliament
19 September 2012
No. 088 of 2012 Media Release [Bradbury] - Government Welcomes Passage of Reforms to Living-Away-From-Home Allowances and Benefits Through the House of Representatives
21 August 2012
2012/30 Media Release [ATO] - Tax focus for the year ahead 19 July 2012
No. 055 of 2012 Media Releae [Bradbury] - Tax Changes to Living-away-from-home Allowances and Benefits Introduced into Parliament
28 June 2012
No. 029 of 2012 Media Release [Bradbury] - Reform of Living-Away-From-Home Allowances and Benefits - Draft Legislation Released for Consultation
15 May 2012
No 034 of 2012 Media Release [Swan & Bradbury] - 2012-13 Budget builds on growing record of tax reform
8 May 2012
No 007 of 2012 Media Release [Arbib] - Not-for-profit Sector Tax Concession Working Group
12 February 2012
No. 148 of 2011 Media Release [Swan] - Tax Measures in Mid-Year Economic and Fiscal Outlook
29 November 2011
No. 36 of 2011 Media Release [ATO] - ATO warns: beware of avoiding FBT when repaying a loan from a purported employee share trust
27 June 2011
No. 50 of 2011 Media Release [Swan & Shorten] - Reforms to Car Fringe Benefit Rules
10 May 2011
No. 49 of 2011 Media Release [Swan, Shorten & Sherry] - More Help for Australian Small Business
10 May 2011
No. 48 of 2011 Media Release [Swan] - Making Australia's Tax System Simpler and Fairer
10 May 2011
No. 011 of 2010 Media Release [Shorten] - Providing Certainty for the Taxation of Fly-In/Fly-Out Employees Working Overseas
18 November 2010
No. 57 of 2010 Media Release [Sherry] – Additional certainty for the taxation of overseas-based employees
1 April 2010
No. 67 of 2009 Media Release [Swan & Bowen] - Improving fairness and integrity in the tax system
12 May 2009
No. 10 of 2009 Media Release [Bowen] – Donations to 2009 Victorian Bushfire Appeals
8 June 2009
2009/26 Media Release [ATO] - Extra time to lodge and pay FBT for people affected by bushfires and floods
6 April 2009
No. 58 of 2008 Media Release [Bowen] - Consultation on Fringe Benefits Tax (FBT) – Jointly Held Assets
29 July 2008
2 COURTS & TRIBUNALS
2.1 Courts at 13 June 2013
(a) Cancer and Bowel Research Association Incorporated as trustee for Cancer and Bowel Research Trust and Commissioner of Taxation
CATCHWORDS:
TAXATION – Endorsements as tax concession charity and as deductible gift recipient – revocation of endorsements – date at which entitlement to endorsement is to be determined - whether trust deed complied with statutory requirements - whether purposes for which trust had been established were charitable - relevance of related party transactions - whether revocation of endorsements should take effect from a retrospective date - objection decision in part affirmed, and in part remitted for further consideration - objection decision that applicant not entitled to endorsement as a health promotion charity remitted for further consideration.
Cancer and Bowel Research Association Incorporated as trustee for Cancer and Bowel Research Trust and Commissioner of Taxation [2013] AATA 336 (24 May 2013)
(b) Hua Wang Bank Berhad v Commissioner of Taxation
CATCHWORDS:
ADMINISTRATIVE LAW – Judicial review – application for review of decision of Commissioner of Taxation to request certain information from a UK firm of accountants – where request not in evidence – whether request made under double-taxation treaty between UK and Australia, the law giving it domestic effect or general taxation administration powers – whether request would constitute contempt of court if made for the sole or dominant purpose of litigation – whether request could be made if it constituted a contempt of court – whether request constituted contempt
PRACTICE AND PROCEDURE – Preliminary discovery – application for – consideration of the type of belief required under r 7.32, Federal Court Rules 2011 – whether applicants held requisite belief
PRACTICE AND PROCEDURE – Subpoenas and notices to produce – applications to set aside – whether it is appropriate to decide a legal question central to the outcome of the case in such an application – whether particular paragraphs should be set aside
Hua Wang Bank Berhad v Commissioner of Taxation (No 2) [2012] FCA 938 (31 August 2012)
(c) Sent v Commissioner of Taxation
CATCHWORDS:
INCOME TAX - Employee incentive share trust plan — Whether payment to trust had character of ordinary income – Whether payment in substitution for bonuses from employment is ordinary income – Whether when part of amount deemed to be ordinary income assessable to the respondent but the remaining part is not — Whether respondent obtained a benefit or gain — Whether amount of ordinary income “derived” – When amount is applied or dealt with by a taxpayer - Whether exemptions applied to treat amount as a fringe benefit
PENALTIES and OFFENCES — Recklessness - Failure by taxpayer to discharge onus regarding recklessness of tax agent – Failure to adopt a reasonably arguable position
ADMINISTRATIVE LAW — Whether error of law by the Administrative Appeals Tribunal —– Statutory requirement to provide reasons – Whether inadequacy of reasons an error of law – Whether appropriate to set aside decision for failure to provide adequate reasons - Whether facts as found are capable of supporting the decision
Sent v Commissioner of Taxation [2012] FCA 382 (16 April 2012)
(d) Esso Australia Resources v Commissioner of Taxation
CATCHWORDS:
TAXATION – Liability to tax in relation to a petroleum project – taxable profit being the excess of assessable receipts over deductible expenditure incurred in the petroleum project – deductible expenditure – general
project expenditure – joint venture of a petroleum project where one party agrees to act as Operator – Service Agreement entered into with subsidiary (Contractor) to provide personnel, equipment and facilities to enable the Operator to conduct petroleum exploration, production and marketing operations – Operator agreed to pay Contractor’s cost incurred in providing the services, a share of Contractor’s overhead costs proportionate to the services provided, and a fee of 7 ½ % – whether gave rise to a liability to make a single, undifferentiated payment or series of payments, or if allocation and apportionment of the payments should be undertaken – whether payments deductible as a result of occurring in carrying on or providing operations, facilities and other things comprising the joint venture project – deductibility of fee paid by Operator to take part in a Mutualised Research Program in return for the right to use intellectual property and research in carrying on the project.
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5 (20 February 2012)
(e) Aid/Watch Incorporated v Commissioner of Taxation
CATCHWORDS:
Taxation – Charitable institution – Appellant had object of promoting greater efficiency and effectiveness of foreign aid – Whether appellant "charitable institution" for purposes of Commonwealth tax exemptions and concessions – Whether meaning of "charitable institution" in revenue laws governed by law of charitable trusts – Whether meaning of "charitable institution" interpreted as at time of enactment – Whether appellant's main, predominant or dominant objects charitable – Whether for relief of poverty – Whether for advancement of education – Whether otherwise for purpose within spirit and intendment of preamble to Statute of Elizabeth 1601 (43 Eliz I c 4).
Trusts – Charitable trusts – Political objects doctrine – Whether, and to what extent, doctrine recognised by common law of Australia.
Words and phrases – "charitable institution", "political objects", "political purposes".
Source: Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42 (1 December 2010)
(f) Virgin Blue Airlines Pty Limited v Commissioner of Taxation
CATCHWORDS:
TAXATION – fringe benefits tax – Div 10A of Fringe Benefits Tax Assessment Act 1936 (Cth); car parking fringe benefit – whether car parking facilities are provided "at, or in the vicinity of ... primary place of employment" within s 39A(1)(f).
Source: Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137 (30 November 2010)
(g) Virgin Blue Airlines Pty Limited v Commissioner of Taxation
CATCHWORDS:
The issue in this appeal is whether the Melrose Car Park is “in the vicinity of” Melbourne Airport’s Terminal 3 within the meaning of s 39A(1)(f) of the Fringe Benefits Tax Assessment Act 1986 (Cth).
Source: Virgin Blue Airlines Pty Limited v Commissioner of Taxation [2010] FCA 631 (18 June 2010)
(h) Commissioner of Taxation v Aid/Watch
CATCHWORDS:
TAXATION – charities – characterisation of organisation as charitable institution – identification of main purpose – activities aimed at ensuring foreign aid delivered in particular manner – activities aimed at influencing government – whether main purpose is charitable or political – whether charity and political purposes mutually exclusive
Source: Commissioner of Taxation v Aid/Watch Incorporated [2009] FCAFC 128 (23 September 2009)
2.2 Tribunals at 13 June 2013
(a) Confidential and Commissioner of Taxation
CATCHWORDS:
TAXATION – whether undisclosed deposits correctly included in applicants’ respective assessable incomes as dividends under s 44(1) of ITAA36 or, alternatively, as deemed dividends under Division 7A of ITAA36 or, alternatively, as ordinary income under s 6-5 of ITAA97 – applicants did not discharge burden of proof – objection decisions affirmed subject to concessions made by respondent
TAXATION – whether undisclosed deposits should be characterised as loans, fringe benefits or as a vehicle for protecting the assets of the corporate body of which the applicants were directors – no
TAXATION – whether any undisclosed deposits treated as dividends should be treated as franked dividends - no
PENALTIES – whether penalties correctly imposed – objection decisions affirmed
PRACTICE AND PROCEDURE – whether respondent’s power to make amended assessments spent upon applicants’ lodging applications for review of objection decisions in the Tribunal – Commissioner retains power
PRACTICE AND PROCEDURE – whether Tribunal may set assessments and amended assessments aside on the basis that they are void or invalid
PRACTICE AND PROCEDURE – whether Commissioner should be required at the outset of the hearing to identify those of the documents lodged under s 37 of Administrative Appeals Tribunal Act 1975 (T documents) on which he relies and Tribunal admit only those in evidence – T documents admitted in their entirety
PRACTICE AND PROCEDURE – whether Commissioner should produce the notices issued under s 264 of ITAA36 to the Australian Federal Police – not relevant in resolving issues
PRACTICE AND PROCEDURE – a book “kept” under a requirement of Corporations Act 2001 is prima facie evidence of any matter stated or recorded in the book – meaning of “kept” dependent on particular requirement of Act – certain MYOB records not kept under such a requirement because of a type that should be kept contemporaneously – not compiled from copies of original invoices or contemporaneous documentation but from documents reconstructed by directors considerable time after transactions claimed to have occurred – limited or no means of tracing back to source - not “kept” as required under Corporations Act – not prima facie evidence
PRACTICE AND PROCEDURE – expert witnesses – whether an accountant otherwise having relevant expertise must have previously worked in, or closely with, particular industry to qualify as an expert witness in this case – forensic accounting expertise is relevant expertise and experience in particular industry not relevant
PRACTICE AND PROCEDURE – resolution of meeting of creditors to destroy company records – whether authorised – fact that desctruction authorised does not modify burden of proof carried by applicants
PRACTICE AND PROCEDURE – whether probative value of evidence of ATO officer substantially outweighed by its prejudicial effect within meaning of s 135 of Evidence Act 1995 – whether principles underpinning provision relevant in Tribunal – whether evidence should be excluded as hearsay – whether applicants denied procedural fairness – evidence admitted
PRACTICE AND PROCEDURE – rule in Jones v Dunkel not permit adverse inference to be drawn from applicants’ failure to call accountants as witnesses
PRACTICE AND PROCEDURE – application for disqualification on basis of perceived bias – refused
PRACTICE AND PROCEDURE – whether reasons should be given for decisions and rulings made on preliminary issues
Confidential and Commissioner of Taxation [2013] AATA 112 (1 March 2013)
(b) Purvis and Commissioner of Taxation
CATCHWORDS:
TAXATION – income tax – loss of licence payments – whether employment termination payments – whether exempt capital payments to, or in respect of, personal injury – whether fringe benefits – whether statutory income – whether CGT Event C2 happens, and if so, whether the payments are compensation received for a wrong, injury or illness – each of the objection decisions under review is affirmed.
Purvis and Ors and Commissioner of Taxation [2013] AATA 58 (4 February 2013)
(c) Hancox and Commissioner of Taxation
CATCHWORDS:
TAXATION - income tax - living-away-from-home allowance - travel allowance - fly-in fly-out worker - claims for work-related travel expenses - substantiation - whether assessment excessive - administrative penalty - recklessness - objection decision under review affirmed.
Hancox and Commissioner of Taxation [2012] AATA 836 (27 November 2012)
(d) Walsh and Commissioner of Taxation
CATCHWORDS:
TAXATION - Superannuation contributions surcharge assessments - executive officer of South Australian public service - implied constitutional limitation on Commonwealth legislative power - held that Commonwealth legislation validly applied to applicant except in relation to period when applicant was the Executive Director of the Cabinet Office - objection decisions affirmed except in relation to such period.
PRACTICE AND PROCEDURE - Jurisdiction of tribunal to determine issues of constitutional validity - consideration of power to refer question of law to Federal Court.
Walsh and Commissioner of Taxation [2012] AATA 451 (18 July 2012)
(e) Lake Fox Limited and Commissioner of Taxation
CATCHWORDS:
TAXATION – Fringe Benefits Tax - private health insurance provided to employees - fatigue management - whether cost is an “exempt benefit” - work-related medical screening - work-related preventative health care - expenditure not in respect of defined matters – - decision set aside and remitted for reassessment.
Lake Fox Limited and Commissioner of Taxation [2012] AATA 265 (4 May 2012)
(f) Yip and Commissioner of Taxation
CATCHWORDS:
CATCHWORDS – INCOME TAX – employee share purchase plan – salary sacrifice – whether amount equivalent to sacrificed amount - assessable income – objection decision affirmed.
INCOME TAX – PART IVA – whether scheme – whether tax benefit obtained – discretion to apply Part IVA – objection decision affirmed.
Yip and Commissioner of Taxation [2011] AATA 785 (4 November 2011)
(g) Bicycle Victoria Inc and Commissioner of Taxation
CATCHWORDS:
CATCHWORDS – TAXATION – CHARITABLE INSTITUTION - whether a charitable institution – whether a health promotion charity whose principal activity is to promote the prevention or the control of diseases in human beings – endorsed as a charitable institution and as a charitable entity exempt from income tax – not entitled to be endorsed as a deductible gift recipient or a health promotion charity.
PRACTICE AND PROCEDURE – relevance of endorsement or otherwise of entities other than applicant - leave not given to applicant to lead material relating to activities of another body endorsed as a charitable institution – entitlement to endorsement to be determined by circumstances of particular entity
Bicycle Victoria Inc and Commissioner of Taxation [2011] AATA 444 (24 June 2011)
(h) Victorian Healthcare Association and Commissioner of Taxation
CATCHWORDS:
INCOME TAX – association of public health providers – fringe benefits tax – whether rebatable employer – whether exempt from income tax – whether established for community service purposes.
Victorian Healthcare Association Limited and Commissioner of Taxation [2010] AATA 473 (25 June 2010)
(i) Jetton Industrial Pty Ltd and Commissioner of Taxation
CATCHWORDS:
FRINGE BENEFITS TAX - whether assessment excessive - car used for business purposes - cost basis of taxable value of car fringe benefit - statutory formula applied to determine taxable value of benefit - that car is used exclusively for business purposes not relevant - car garaged or kept at or near place of business and residence - deemed availability of car for private use - burden of proof on applicant to show assessment is excessive - circumstantial evidence of pattern of usage of car - evidence not sufficiently regular and uniform - decision affirmed
Source: Jetto Industrial Pty Ltd and Commissioner of Taxation [2009] AATA 374 (22 May 2009)
(j) MacMahon Contractors and Commissioner of State Revenue
CATCHWORDS:
Pay-roll tax Wages Employee share scheme Contribution day Market value Options Provide Resolution granting option Appropriate disposition of proceedings
Source: MACMAHON CONTRACTORS PTY LTD and COMMISSIONER OF STATE REVENUE [2009] WASAT 64 (9 April 2009)
(k) Investa and Commissioner of Taxation
CATCHWORDS:
TAXATION – fringe benefits tax – review of objection decision – unfavourable private ruling – taxpayer’s objection to ruling – objection decision – proposed scheme identified in ruling – scheme involves employee benefit in connection with construction of house on own land –ruling issued on basis that employee receives 25% discount – scheme identified involves more steps – Commissioner has not ruled on the scheme identified or has ruled on a different scheme – tribunal lacks jurisdiction to review objection decision – application for review dismissed.
Source: Investa Properties Limited and Commissioner of Taxation [2009] AATA 121 (25 February 2009)
3 ATO PUBLICATIONS
3.1 Rulings at 13 June 2013Source: http://law.ato.gov.au
TR 2013/D1 Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
27 March 2013
TR 2012/8 Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment
28 November 2012
TR 2011/4 Income tax and fringe benefits tax: charities 12 October 2011
TR 2011/3 Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits
17 August 2011
TR 2011/D2 Income tax and fringe benefits tax: charities 11 May 2011
TR 2011/D1 Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits
23 February 2011
TR 2010/6 Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement
22 September 2010
3.2 Determinations at 13 June 2013Source: http://law.ato.gov.au
TD 2013/D4 Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee, where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 (ITAA 1997), is the amount included under paragraph (a) of the 'income requirement' in subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
29 May 2013
TD 2013/9 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2013.
8 May 2013
TD 2013/8 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2013?
27 March 2013
TD 2013/7 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2013?
27 March 2013
TD 2013/6 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2013?
27 March 2013
TD 2013/5 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2013?
27 March 2013
TD 2013/4 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013
27 February 2013
TD 2012/9 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986, what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2012
23 May 2012
TD 2012/7 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2012?
28 March 2012
TD 2012/6 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2012?
28 March 2012
TD 2012/5 Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2012?
28 March 2012
TD 2012/4 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986, what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2012?
28 March 2012
TD 2012/3 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2012?
28 March 2012
TD 2011/14 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2011
25 May 2011
TD 2011/6 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2011?
30 March 2011
TD 2011/5 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2011?
30 March 2011
TD 2011/4 Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986 , what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2011?
30 March 2011
TD 2011/3 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2011?
30 March 2011
TD 2011/2 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 , what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2011?
30 March 2011
TD 2011/1 Income tax and fringe benefits tax: can a non-resident entity be:
(a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953?
(b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?
19 January 2011
TD 2010/13 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2010?
12 May 2010
TD 2010/6 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2010?
24 March 2010
TD 2010/5 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2010?
24 March 2010
TD 2010/4 Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2010?
24 March 2010
TD 2010/3 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2010?
24 March 2010
TD 2010/2 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2010?
24 March 2010
TD 2009/11 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2009?
6 May 2009
TD 2009/10 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2009?
1 April 2009
TD 2009/9 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2009?
18 March 2009
TD 2009/8 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2009?
18 March 2009
TD 2009/7 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2009?
18 March 2009
TD 2009/6 Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 2009?
18 March 2009
3.3 Interpretative Decisions at 13 June 2013Source: http://law.ato.gov.au
ID 2013/58 Employee required to change usual place of residence in order to perform duties of employment
8 February 2013
ID 2012/98 Exempt car benefits: excepted private use 23 November 2012
ID 2012/97 Exempt car benefits: private use 23 November 2012
ID 2012/96 Car fringe benefits: business journey 23 November 2012
ID 2012/95 Exempt benefits: payments to approved worker entitlement funds 16 November 2012
ID 2012/94 Associate: authority of the State 16 November 2012
ID 2012/88 Expense payment fringe benefit: recipients contribution 26 October 2012
ID 2012/86 Taxable value of in-house residual expense payment fringe benefits - effect of a reduced premium under the Private Health Insurance Incentives Act 2007
19 October 2012
ID 2012/85 Taxable value of in-house residual expense payment fringe benefits - effect of a rebate under the Private Health Insurance Incentives Act 2007
19 October 2012
ID 2012/68 Employee Share Scheme: unlisted options to acquire shares in a company not acquired at a discount
17 August 2012
ID 2012/58 Exempt Benefits: priority of access to a child care service 22 June 2012
ID 2012/18 Exempt benefits: reimbursement of parking fees - remote area employees
16 March 2012
ID 2011/60 Exempt benefits: emergency assistance - cash payment to victim of natural disaster to provide immediate relief
29 July 2011
ID 2011/59 Housing fringe benefits: house damaged in natural disaster 29 July 2011
ID 2011/57 Housing fringe benefits: house destroyed in natural disaster 22 July 2011
ID 2011/47 Car fringe benefits: non-business accessory 10 June 2011
ID 2011/33 Deemed dividend: no FBT on a Division 7A shareholder loan where distributable surplus is nil
20 May 2011
ID 2011/28 Car fringe benefits: car destroyed in natural disaster 8 April 2011
ID 2010/219 Fringe benefit: shares provided to employees upon exercise of rights granted under an employee share scheme
3 December 2010
ID 2010/183 Fringe benefits tax: exempt benefits - remote area housing benefits – new novated lease arrangement
8 October 2010
ID 2010/182 Fringe benefits tax: exempt benefits - remote area housing benefits - salary sacrifice arrangement
8 October 2010
ID 2010/163 Exempt Benefits: motor vehicle not for private use- tram 17 September 2010
ID 2010/151 Property fringe benefit: money - tangible or intangible property 27 August 2010
ID 2010/142 Employee share scheme: indeterminate rights not fringe benefits 30 July 2010
ID 2010/135 Property fringe benefits: gift cards 9 July 2010
ID 2010/97 Third party recipient deemed to be an associate: friend of an employee
22 April 2010
ID 2009/159 Employer's fringe benefits taxable amount: change in employer's status from endorsed public benevolent institution to a hospital
18 December 2009
ID 2009/141 Entertainment facility leasing expenses: hire of a marquee 20 November 2009
ID 2009/140 Residual fringe benefits: free travel on bus - private use 20 November 2009
ID 2009/127 Rebatable employer: meaning of 'non-profit association' - members include government bodies
6 November 2009
ID 2009/45 Entertainment Facility Leasing Expenses: private function room and hotel room expenses
26 June 2009
ID 2009/24 Reportable fringe benefits: excluded fringe benefit - 'occasional' travel
24 April 2009
ID 2008/160 Exempt benefits: work related items - loan arrangements 5 December 2008
ID 2008/159 Exempt benefits: work related items - expense payment made earlier in an FBT year
5 December 2008
ID 2008/158 Exempt benefits: work related items - portable electronic device - upgrades made at the time of purchase
5 December 2008
ID 2008/133 Exempt Benefits: work related items - a portable electronic device 3 October 2008
ID 2008/127 Exempt Benefits: work related items - primarily for use in the employee's employment
3 October 2008
3.4 Practice Statements & Taxpayer Alerts at 13 June 2013Source: http://law.ato.gov.au
TA 2011/5 FBT Avoidance through an arrangement where an employer repays an employee's loan from a purported employee share trust
27 June 2011
TA 2009/18 Discretionary Option Arrangement 8 December 2009
3.5 Class Rulings at 13 June 2013Source: http://law.ato.gov.au
CR 2013/43 Fringe benefits tax: FitSense Australia Pty Ltd (FitSense) Health Checks, Health Coaching and Health Seminars provided to employer clients of FitSense
12 June 2013
CR 2013/36 Fringe benefits tax: employer clients of the Commonwealth Bank of Australia (CBA) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 and who make use of the Bank's prepaid Employee Benefits Card facility
5 June 2013
CR 2013/10 Fringe benefits tax: employers who are clients of Andrews Airport Parking and who enter into the Corporate Bailment Agreement
30 January 2013
CR 2012/86 Fringe benefits tax: employer clients of Baptist Financial Services Australia who are subject to the provisions of section 57, section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 and who make use of the BFS Visa Prepaid PayCard facility
10 October 2012
CR 2012/84 Fringe Benefits Tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)
3 October 2012
CR 2012/67 Fringe Benefits Tax: employer clients of Instinctive Corporate Wellness who enter into Service Agreements in respect of the Chiropractic and Counselling Services Program
5 September 2012
CR 2012/47 Fringe benefits tax: employer clients of Fleet Partners Pty Ltd who use the TeleMatiXx reporting system for car log book records and for odometer records
4 July 2012
CR 2012/28 Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund
9 May 2012
CR 2011/105 Fringe benefits tax: Pinpoint Pty Ltd employee benefit program: laptop computers
7 December 2011
CR 2011/99 Fringe benefits tax: empl yer clients of Wakefield Technologies Pty Ltd who are subject to the o provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield - Citi Living Expenses Prepaid Charge Card facility
16 November 2011
CR 2011/98 Fringe benefits tax: employer clients of Wakefield Technologies Pty Ltd who are subject to the provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield - Citi Leisure Venue & Accommodation Prepaid Charge Card facility
16 November 2011
CR 2011/97 Fringe benefits tax: employer clients of Wakefield Technologies Pty Ltd who are subject to the provisions of section 57A or section 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a Wakefield - Citi Meal Entertainment Prepaid Charge Card facility
16 November 2011
CR 2011/71 Fringe benefits tax: NSW State Owned Electricity Corporations that reimburse their employee's domestic electricity expenses
20 July 2011
CR 2011/41 Fringe benefits tax: health services provided by BUPA Wellness Pty Ltd
20 April 2011
CR 2010/66 Fringe benefits tax: employers who participate in the Local Government Employees Health Plan
24 November 2010
CR 2010/50 Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of an Employee Benefits Card (Leisure Accommodation and Venue Hire) facility
6 October 2010
CR 2010/36 Fringe benefits tax: employers who implement the SmartSalary Holiday Accommodation and Venue Hire Benefit arrangement and who satisfy the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986
4 August 2010
CR 2010/13 Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who enter into arrangements to reimburse the mortgage payments of participating employees
5 May 2010
CR 2010/7 Fringe benefits tax: health services provided by Wesley Corporate Health
17 March 2010
CR 2009/67 Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd
25 November 2009
CR 2009/53 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are rebatable employers under section 65J of the Fringe Benefits Tax Assessment Act 1986 and whose employees make use of the ANZ Salary Packaging Card facility
16 September 2009
CR 2009/52 Fringe benefits tax: employer clients of Australia and New Zealand Banking Group Limited (ANZ) who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 or who are rebatable employers under section 65J of that Act and whose employees make use of the ANZ Meal Entertainment Card facility
16 September 2009
CR 2009/29 Fringe benefits tax: Tyack Corporate Health program 3 June 2009
CR 2009/18 Fringe benefits tax: employers who are corporate members of Charter Drive Pty Limited and whose employees, as individual members, hire cars from Charter Drive Pty Limited
1 April 2009
CR 2009/3 Fringe benefits tax: employers who are clients of Sydney Airport Corporation Limited and who enter into the Sydney Airport Commercial Car Parking Agreement
28 January 2009
CR 2008/86 Fringe benefits tax: employers who use the SG Fleet Australia Pty Limited telematics system
3 December 2008
CR 2008/73 Fringe benefits tax: Fernwood Corporate Health Counselling program
12 November 2008
CR 2008/55 Fringe benefits tax: employer clients of Auto-Ad Pty Limited whose employees hire cars from Smart Car Rentals Pty Limited
27 August 2008
3.6 NTLG Minutes at 13 June 2013
(a) 14 February 2013
Source: NTLG FBT Sub-committee minutes – 14 February 2013
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 8 November 2012 meeting
3. Item carried over from previous meetings
4 TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5 News from the ATO
6 Consequences of an employee receiving a living-away-from-home food allowance greater than the ATO's reasonable amount (ICAA)
7 Do employees working on a 9-day fortnight satisfy the requirements of the fly-in fly-out and drive-in drive-out rules contained in paragraph 31E (a)(i)? (CPA Aust)
8 Living Away From Home Reasonable food component (IPA)
9 Cash allowances v 'living away from home allowances' (ICAA)
10 Relocation transport exemption - interpretation of section 58F (TTI)
11 Estimating fuel expenses for the purposes of determining any 'recipient's payment' (NTAA)
12 Gap and Lease Protection Insurances added to a lease as part of employee arrangements for salary sacrificing of car fringe benefits (IPA)
13 FBT risk and compliance update (ATO)
14 Standing agenda items - governance
15 Close of meeting
16 NTLG FBT Sub-committee action items and issues log items (standing item)
Register of aged open action items from previous meetings
(b) 8 November 2012
Source: NTLG FBT Sub-committee minutes – 8 November 2012
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 9 August 2012 meeting
3. Item carried over from previous meetings
4 TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5 News from the ATO
6 FBT return lodgment deferral arrangements
7 Living-away-from-home - 'Maintaining a home in Australia' (TA)
8 Living-away-from-home - transitional provisions (TTI)
9 Living-away-from-home - 'material variation' (ICAA)
10 Living-away-from-home - declarations for drive-in drive-out employees (TTI)
11 Living-away-from-home - Provision of utilities and other expenses incurred associated with accommodation provided under a living-away-from-home (LAFH) arrangement (TTI)
12 ATOID 2012/68 - treatment of unlisted options to acquire shares in a company not acquired at a discount; FBT consequences
13 Use and valuation of corporate box (TTI)
14 FBT risk and compliance update (ATO)
15 Standing agenda items - governance
16 Annual review of forum (ATO)
17 Meeting dates for 2013
18 Close of meeting
19 NTLG FBT Sub-committee action items and issues log items (standing item)
(c) 9 August 2012
Source: NTLG FBT Sub-committee minutes – 9 August 2012
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 10 May 2012 meeting
3. Item carried over from previous meetings
4 TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5 News from the ATO
6 FBT return lodgment deferral arrangements (ICAA)
7 Application of superannuation guarantee to living-away-from-home-allowances (TTI)
8 Whether the cost to renew a temporary work visa is eligible for the otherwise deductible rule (ICAA)
9 Clarification of the correct interaction of Section 39C and 39E in relation to daily fees for car parking that progressively reduces over a period of time (TTI)
10 Pre-paid parking relating to a non-designated car space - does it qualify as a car parking fringe benefit? (ICAA)
11 Fringe benefit - partnership interest provided to employee at discount (TA)
12 FBT risk and compliance update (ATO)
13 Standing agenda items - governance
(d) 10 May 2012
Source: NTLG FBT Sub-committee minutes – 10 May 2012
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 16 February 2012 meeting
3. Item carried over from previous meetings
4 TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5 News from the ATO
6 Car fringe benefits and the changes to the statutory formula method (NTAA)
7 Car fringe benefits and changes to the statutory formula - further clarification of practical scenarios (ICAA)
8 FBT and PAYG consequences where employers pay the income tax of their expatriate employees (IPA)
9 Meal Entertainment Travel (IPA)
10 Section 58C - relocation costs (CPA Aust)
11 Potential FBT impacts following the decision in Munnery (CPA Aust)
12 FBT risk and compliance update (ATO)
13 LAFHA PAYG withholding process post 1 July 2012
14 Reform of Living-away-from-home benefits update (CPA Aust)
15 Standing agenda items - governance
(e) 16 February 2012
Source: NTLG FBT Sub-committee minutes – 16 February 2012
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 10 November 2011 meeting
3. Item carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5. News from the ATO
6. FBT Lodgment Program (ATO)
7. Process for additions to remote/non remote list (TTI)
8. FBT Exemption - Funeral Costs (CPA Aust)
9. Otherwise deductible rule - business travel (LCA)
10. Consultation - FBT client lists (ATO)
11. FBT risk and compliance update (ATO)
12. Terms of reference of FBT Sub-committee (IPA)
13. Reform of Living-away-from-home benefits (TTI)
14. Other business
15. Annual review of forum (ATO)
16. Standing agenda items - governance
(f) 10 November 2011
Source: NTLG FBT Sub-committee minutes – 10 November 2011
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 11 August 2011 meeting
3. Item carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5. News from the ATO
6. Electronic declarations (ICAA)
7. Credit card processing fees (ICAA)
8. Car parking fees fly-in/fly-out situations (ICAA)
9. Penalties - FBT mis-allocations within a group (CTA)
10. Living-away-from-home allowance review (CTA)
11. Review of Tax Office Management of Complex Issues - Case Study on LAFHA; Inspector General of Taxation report (TTI)
12. Overseas remote area list (TTI)
13. Standing agenda items - governance
14. FBT risk and compliance update (ATO)
15. Annual review of forum (ATO)
16. Meeting dates for 2012
(g) 11 August 2011
Source: NTLG FBT Sub-committee minutes – 11 August 2011
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 12 May 2011 meeting
3. Item carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5. News from the ATO
6. FBT Lodgment program (TTI and ICAA)
7. ATO interpretation of reforms to the car FBT legislation (Statutory formula method) (TTI)
8. Exempt Motor Vehicles (ICAA)
9. Residential cleaning costs (ICAA)
10. Application of the section 58X exemption for portable electronic devices and internet download charges on mobile phone (NTAA)
11. Resolution on the issue of whether a government department is regarded as a 'tax-exempt employer' for meal entertainment valuation purposes (NTAA)
12. Car parking fringe benefits and shopping centre car parks (NTAA)
13. Application and appropriateness of section 58Q Exempt benefits - long service awards (TTI)
14. Standing agenda items - governance
15. FBT risk and compliance update (ATO)
(h) 12 May 2011
Source: NTLG FBT Sub-committee minutes – 12 May 2011
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 17 February 2011 meeting
3. Item carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5 News from the ATO
6. Assistant Treasurer's announcement to provide certainty for the taxation of fly-in fly-out employees working overseas (Treasury)
7. 23AG changes (FCAI)
8. Budget 2011
9. FBT treatment of a non-business accessory involving a SSA (TTI)
10. FBT treatment of an accessory - car fringe benefits (NTAA)
11. Taxation Ruling IT 2177 (ICAA)
12. What is a 'major population centre in Australia' for the purposes of the FBTAA? (ICAA)
13. Living-away-from-home declarations in advance (IPA)
14. Employee benefit trust (IPA)
15. Tax Issues Entry System (TIES) register (ATO)
16. FBT risk and compliance update (ATO)
17. Other business
18. Governance report (ATO)
19. NTLG FBT Sub-committee charter (ATO)
(i) 17 February 2011
Source: NTLG FBT Sub-committee minutes - 17 February 2011
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 11 November 2010 meeting
3. Item carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5. News from the ATO
6. Assistant Treasurer's Media Release No.011, 18 November 2010; Providing certainty for the taxation of fly-in/fly-out employees working overseas (Treasury)
7. Documentation lost or destroyed - Queensland floods and other natural disasters (TTI)
8. Administration and record keeping - natural disasters (CTA)
9. Calculation of taxable value of fringe benefits - impact of Queensland floods and other natural disasters (TTI)
10. Car fringe benefit - holding period (CPA Aust)
11. Consideration of issues from Investa Properties Limited v. Federal Commissioner of Taxation (CPA Aust)
12. Application of section 58X to a laptop computer used for self education and other self education expenses (CPA Aust)
13. Tax Issues Entry System register (ATO)
14. FBT risk and compliance update (ATO)
15. Annual review of forum (ATO)
(j) 11 November 2010
Source: NTLG FBT Sub-committee minutes - 11 November 2010
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 12 August 2010 meeting
3. Item carried over from previous meetings
4 TRs/TDs, class rulings, LAPS and ATO IDS issued since the previous meeting
5. News from the ATO
6. Section 23 AG; Otherwise deductible rule in fly-in-fly-out arrangements (CTA)
7. Update on Taxation Determination TD 2010/D1 (CTA)
8. Tax Issues Entry System (TIES) register (ATO)
9. 50/50 method under section 37BA and section 152B of the FBTAA (CPA Aust)
10. Interaction between the otherwise deductible rule and the non commercial loss rules (CPA Aust)
11. FBT return lodgment deferral and payment dates (TIA)
12. FBT risk and compliance update (ATO)
13. Annual review of forum (ATO)
14. Meeting dates for 2011
(k) 12 August 2010
Source: NTLG FBT Sub-committee minutes - 12 August 2010
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 14 May 2010 meeting
3. Items carried over from previous meetings
4. Tax rulings/tax determinations, class rulings, Law Administration Practice Statements and ATO Interpretative Decisions issued since the previous meeting
5. News from the ATO
6. Section 23 AG Otherwise deductible rule in fly-in-fly-out arrangements (CTA)
7. No private use declaration for business travel greater than five nights (ICAA)
8. Prepaid novated lease payments relating to a novation that has ceased (NTAA)
9. Safety Awards and Minor Benefits Rule (FCAI)
10. Exempt benefits relating to Australian Traineeship System (TIA)
11. Internet access costs, laptops and section 58X FBTAA (TIA)
12. Temporary accommodation
13. Childcare (CTA)
14. Thresholds (CTA)
15. Fringe Benefits Tax: A guide for employers suggested changes (TIA)
16. FBT risk and compliance update
17. Other business
(l) 14 May 2010
Source: NTLG FBT Sub-committee minutes - 14 May 2010
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 18 February 2010 meeting
3. Items carried over from previous meetings
4. Tax rulings/tax determinations, class rulings, Law Administration Practice Statements and ATO Interpretative Decisions issued since the previous meeting
5. News from the ATO
6. Draft Taxation Determination TD 2010/D1 (CTA)
7. Section 23AG consequential issues
8. Treatment of allowances for the acquisition of electrical appliances by temporary residents (ICAA)
9. Update on ATO review of LAFHA allowance (TIA)
10. Application of section 58X to a laptop computer used for self education (CPA Aust)
11. 'Substantially identical functions' test in subsection 58X(3) (ICAA)
12. Provision of retraining programs and ancillary benefits to employees made redundant (CPA Aust)
13. FBT guide (CTA)
14. Search facilities on NTLG minutes (CPA Aust and CTA)
15. FBT return form – item 23 (ICAA)
16. FBT risk and compliance update
17. Other business
(m) 18 February 2010
Source: NTLG FBT Sub-committee minutes - 18 February 2010
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 12 November 2009 meeting
3. Items carried over from previous meetings
4. Tax rulings/tax determinations, class rulings, Law Administration Practice Statements and ATO interpretative decisions issued since the November meeting
5. News from the ATO
6. Consequential FBT issues arising due to changes to section 23AG
7. Entertainment facility leasing expenses (NTAA)
8. Interaction of reasonable food amounts and meal entertainment benefits (TIA)
9. Incidental purchase and sale costs and temporary accommodation cost on relocation (NIA)
10. Expense payment reimbursements in relation to expenses incurred in previous periods (NIA)
11. Living away from home reimbursements and minimum salary rules for the Department of Immigration and Citizenship purposes (NIA)
12. FBT treatment of employer contributions into superannuation funds for life insurance (CPA)
13. Consolidated FBT return (CTA)
14. Lodgment deferrals (CTA)
15. FBT risk and compliance update
16. Other business
(n) 12 November 2009
Source: NTLG FBT Sub-committee minutes – 12 November 2009
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 13 August 2009 meeting
3. Items carried over from previous meetings
4 Tax rulings/tax determinations, class rulings, law administration practice statements and ATO interpretative decisions issued since the August meeting
5. News from the Tax Office
6 Adjustment of PBI and rebatable thresholds (TIA)
7. Pooled or shared cars (NZICA)
8 Jetto case and operating cost method (ICAA)
9 Transport for remote area employees (subsection 47(7)) (ICAA)
10. Long service award benefit (ICAA)
11. FBT risk and compliance update (Tax Office)
12 Annual review of forum (Tax Office)
13. Other business
(o) 13 August 2009
Source: NTLG FBT Sub-committee minutes – 13 August 2009
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 14 May 2009 meeting
3. Items carried over from previous meetings
4. Tax rulings/tax determinations, class rulings, law administration practice statements and ATO interpretative decisions issued since the May meeting
5. News from the Tax Office
6. Section 23AG foreign income exemption change
7. Clarification on interpretation and application of subsection 148(2) (LCA)
8. Meal entertainment and taxi travel (NZICA)
9. Entertainment facility leasing expenses (TIA)
10. Movie vouchers – property versus tax exempt body entertainment fringe benefits (TIA)
11. Section 141 housing loans (ICAA)
12. FBT treatment of ‘utility trucks’ (CPA)
13. Exempt car benefits (FCAI)
14. Determining car parking spaces under statutory formula method (TA)
15. Recipients’ payment obligations that are waived (TA)
16. FBT timing of employee contributions (TIA)
17. Update on FBT compliance and audit activities (NZICA)
18. Late agenda item – migrant language training (NIA)
(p) 14 May 2009
Source: NTLG FBT Sub-committee minutes – 14 May 2009
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 26 February 2009 meeting
3. Items carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDs issued since the February meeting
5. News from the Tax Office
6. Excluded fringe benefits pooled/shared cars (CPA Aust)
7. Entertainment facility leasing expenses (TIA)
8. Employees live away from home part of each week (TIA)
9. Meals while travelling during daytime (TIA)
10. Work related items and protective clothing (TIA)
11. FBT and car parking (CTA)
12. Clarity - minor benefit exemption (CTA)
13. Lodgment (CTA)
14. Risk/compliance update (Tax Office)
15. Other business - late agenda items
16. Close of meeting
(q) 26 February 2009
Source: NTLG FBT Sub-committee minutes – 26 February 2009
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 13 November 2008 meeting
3. Items carried over from previous meetings
4. Tax rulings/tax determinations, class rulings, law administration practice statements and ATO interpretive decisions issued since the November meeting
5. News from the Tax Office
6. Disaster relief appeals
7. Joint benefits and the ‘otherwise deductible rule’ (NTAA)
8. Joint investments substantiation requirements
9. Requirements for travel diaries (TIA)
10. Interaction between section 58X and non-business accessories – GPS (TIA)
11. Infrequent and irregular benefits under section 58P (CTA)
12. Definition of similar in relation to in house benefits (ICAA)
13. Car parking where vehicle is not a car or an exempt car benefit (ICAA)
14. FBT lodgment
15. Update on FBT audit/compliance activities (Tax Office)
(r) 13 November 2008
Source: NTLG FBT Sub-committee minutes – 13 November 2008
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 14 August 2008 meeting
3. Items carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the August meeting
5. News from the Tax Office
6. Definition of briefcase (ICAA)
7. Primarily for use in employee’s employment (ICAA)
8. Section 58X exemption (NTAA)
9. Recent amendments to joint benefits (NTAA)
10. Incentive awards (FCAI)
11. Re-location transport (ICAA)
12. Substantiation of odometer readings (ICAA)
13. Recipient’s payments for car benefits (TIA)
14. LAFHA – same place of employment (NIA)
15. LAFHA – unit of accommodation or location (NIA)
16. LAFHA – recipients allowance period (NIA)
17. FBT risk and compliance update (Tax Office)
18. Annual review (Tax Office)
19. Other business
(s) 14 August 2008
Source: NTLG FBT Sub-committee minutes – 14 August 2008
Agenda items:
1. Opening of meeting including any changes to the agenda
2. Confirmation of minutes of the 8 May 2008 meeting
3. Items carried over from previous meetings
4. TRs/TDs, class rulings, LAPS and ATO IDS issued since the May meeting
5. News from the Tax Office
6. Taxpayer Alerts TA 2008/13 and TA 2008/14
7. Meaning of ‘primarily for use’ in employee's employment
8. Eligible work related items (ICAA)
9. Jointly held assets (ICAA)
10. Car parking and market value basis (TIA)
11. RFB, shared/pooled cars and e-TAGS (TIA)
12. Processing of FBT returns (TIA)
13. Other business
14. Close of meeting
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