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The 1998 tax reform proposal fringe benefits tax and nonprofit organisations

McGregor-Lowndes, Myles (1998) The 1998 tax reform proposal fringe benefits tax and nonprofit organisations. [Working Paper] (Unpublished)

Abstract

Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits that have been provided to their employees or to associates of those employees. It was introduced on 1 July 1986 to improve the equity of the taxation system because non-salary and wage benefits were escaping the taxation base. FBT ensures that tax is paid on those fringe benefits provided in place of, or in addition to, salary or wages of employees.

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ID Code: 53424
Item Type: Working Paper
Keywords: Fringe Benefits Tax , Taxation policy
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Copyright Owner: Copyright 1998 Myles McGregor-Lowndes
Deposited On: 03 Sep 2012 09:05
Last Modified: 26 Sep 2013 13:41

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