{"title":"附加福利税","authors":"T. Delany","doi":"10.1017/9781009154444.019","DOIUrl":null,"url":null,"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 \nto 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.","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"35 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2012-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Fringe Benefits Tax\",\"authors\":\"T. Delany\",\"doi\":\"10.1017/9781009154444.019\",\"DOIUrl\":null,\"url\":null,\"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 \\nto 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.\",\"PeriodicalId\":264865,\"journal\":{\"name\":\"Foundations of Taxation Law 2022\",\"volume\":\"35 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2012-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Foundations of Taxation Law 2022\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1017/9781009154444.019\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Foundations of Taxation Law 2022","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1017/9781009154444.019","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.
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