Who is an Employee for FBT?
By Nicole Rowan
1h 7m CPD time
Demystify tricky FBT rules around employees and understand who really counts to avoid common compliance mistakes.
In this session, we cover:
Overview of Fringe Benefits Tax (FBT)
Employee for FBT purposes
FBT definitions
Case study facts and outcome
Commissioner of Taxation v SEPL Pty Ltd as trustee of the SFT Trust [2025] FCA 581
BQKD and Commissioner of Taxation [2024] AATA 1796
Employee
In respect of employment
Employment
Section 137 of FBTAA
Trust providing benefits
Wide application of section 137 of FBTAA
Date recorded: 7 August 2025