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Taxation and Payroll
The Pay As You Go (PAYG) Withholding System
Single Touch Payroll (STP) and Reporting Requirements
The National Industrial Relations System (Fairwork)
When Employment Ends
The Superannuation Guarantee
Fringe Benefits Tax (FBT)
Workers' Compensation
Payroll Tax
Goods and Services Tax (GST)
Reporting GST on the Business Activity Statement (BAS)
Fringe Benefits Tax
Introduction
Calculating and paying FBT
Types of fringe benefits
Car fringe benefits
Car related fringe benefits
Specific Treatment of Other Fringe Benefits
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Exempt and Rebatable Entities
Salary Sacrifice
Reportable Fringe Benefits
The FBT RETURN AND FBT SECTION OF BAS
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