Fringe benefits tax
Edited book (chapter)
Chapter Title | Fringe benefits tax |
---|---|
Book Chapter Category | Edited book (chapter) |
ERA Publisher ID | 2484 |
Book Title | Halsbury's Laws of Australia |
Authors | |
Author | Delany, Thomas P. |
Page Range | Ss 405: Taxation and Revenue Part XI, 762,687-762,893 |
Number of Pages | 64 |
Year | 2012 |
Publisher | LexisNexis Butterworths |
Place of Publication | Sydney, Australia |
ISBN | 0409304360 |
Abstract | A‘fringe benefit’ is described as a benefit other than salary and wages accruing to a person because of an employment relationship. Taxation law assesses employees on cash payments of salary and wages and similar amounts received as a result of employment. However, prior |
Keywords | fringe benefits tax; taxable value; exempt benefit; car fringe benefit; debts waiver fringe benefit; loan fringe benefit; expense payment fringe benefit; housing fringe benefit; living-away-from-home-allowance fringe benefit; airline transport fringe benefit; board fringe benefit; meal and entertainment fringe benefit; tax-exempt body entertainment fringe benefit; property fringe benefit; residual fringe benefit |
ANZSRC Field of Research 2020 | 480106. Taxation law |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | School of Law |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q13zw/fringe-benefits-tax
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