Who is an Employee for FBT?

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