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| Name | What is Fringe Benefits Tax (FBT) and how is FBT calculated? |
| Video Uploader | Video From Applied Education |
| Upload Date | This Video Uploaded At 12-01-2021 09:51:50 |
| Video Discription | Fringe benefits tax was introduced in legislation in 1986; prior to this businesses were providing things like cars, corporate boxes and lunches tax-free to employees, their families and executives with very little obligation to make the benefit related to their employment. The whole purpose of Fringe Benefits Tax legislation is for the government (ATO) to receive the tax that would have been paid, if the employee paid for the benefit out of their own salary from take-home pay. The difference being, FBT is calculated based on the highest tax bracket regardless of what tax bracket an employee is on. Read full article online here. https://www.appliededucation.edu.au/other-news/what-is-fringe-benefits-tax-fbt-and-how-is-fbt-calculated w_dq0eibzrw |
| Category | Education |
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