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Let’s get started with FBT fundamentals.

In this unit, we cover:

Introduction to the case study
Overview of FBT & administration
Key concepts and definitions:
- Employers and special types of employers
- Employee
- Third party arrangement
Calculating the FBT liability
- Grossing up taxable values
- Employee contributions
Reportable fringe benefits (RFB/RBFA)
Record keeping
Interaction of FBT with other obligations
Overview of types of benefits
Key exemptions and concessions
‘Otherwise deductible’ rule
How to perform basic FBT calculations on common fringe benefits

This unit also includes a demonstration on FBT preparation software in Part 3, using the case study.

Download resources below.

Dates recorded: 10, 11 & 17 April 2024