2018 FBT Checklist - CPA Australia
For PBI’s and charitable institutions, no FBT is payable on the grossed-up taxable value of benefits provided up to a threshold limit of $30,000 per employee for the FBT year ended 31 March 2018. This threshold limit was formerly $31,177 for the 2016 and 2017 FBT years but had to be reduced following the removal of the 2 per cent Temporary ... ................
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