2015 Fringe Benefits Tax Checklist - CPA Australia
Equivalent to providing a salary of: Gross salary to employee 2,075 2,075 Less Income tax deduction at 30% 623 623 Cost to employer 1,452 1,439 (2) Cost to employee (a) Benefit. Salary forgone 2,075 2,075 Notional tax payable at 46.5% equivalent to FBT paid by employer) 1,075 975 Cost to … ................
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