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Touch Payroll (STP)
‘Calm before the storm’: Government proposes 12-month SG amnesty
Government intensifies cash payments crackdown - Kelly O'Dwyer
Passive investment companies tax rate still 30%
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Tools to help you manage your financial position are available on our site.
‘A simple mistake can attract our attention’: ATO reminder about FBT slips-ups
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FBT Reminder – Odometer Reading
Our website is really our digital office.
‘Substantiation will be a key focus’: ATO drums in tax time 2018 hit list
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Articles
CBA Buy-back Tender
Income Tax - Car Expenses
Income Tax ? Car Expenses - 1
Income Tax ? Car Expenses - 2
Income Tax ? Car Expenses - 3
Income Tax ? Car Expenses - 4
Partnerships: Commissioner loses Part IVA Case
Pyramid Selling Schemes
Reasonable Allowance Limits 2003/04
What is Secure FTP Button
Employee Safety Net
Tax Deduction for Life Insurance?
Real Estate & Self Managed Superannuation Funds
FBT and Entertainment
FBT and Record Keeping
FBT and In-house Benefits
FBT and Laptop/Portable Computers
FBT and Record Keeping
An employer who holds a Christmas function which is attended by both employees (and associates) and clients needs to keep records of those attending to get an accurate tax result.

As outlined in our article about FBT and Christmas Functions, employees who are not accompanied by an associate may give an entirely different tax result than those accompanied by an associate.

Expenditure in relation to clients is always non-deductible entertainment expenditure.

Reportable Fringe Benefits While meal entertainment does not have to be reported on employee group certificates, the value of for example, a band would need to be shown on the group certificate of each employee attending.

See our article regarding ?incidental? recreation under ?FBT and Minor Benefits?click here
    


12th-January-2004