Fringe Benefits Tax

T. Delany
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引用次数: 1

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 to 1 July 1986, significant difficulty was encountered in assessing non-cash benefits provided to employees and even greater difficulty in assessing associates of employees on benefits received from employers. Fringe benefits tax (‘FBT’) was implemented from 1 July 1986 to combat this difficulty. This chapter provides a full analysis of the operation of fringe benefits tax to commercial transactions in Australia.
附加福利税
附带福利是指雇员因雇佣关系而获得的除薪金和工资以外的福利。税法对雇员的工资和工资的现金支付以及因受雇而收到的类似金额进行评估。但是,在1986年7月1日之前,在评估提供给雇员的非现金福利方面遇到了很大的困难,而在评估雇员从雇主那里获得的福利方面则遇到了更大的困难。从1986年7月1日起,政府开始征收附加福利税,以克服这一困难。本章对澳大利亚商业交易附带利益税的运作进行了全面分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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