11 FBT Products

New/updated web products

ATO website

The new ato.gov.au platform is now operational.

The ATO acknowledged that there have been some issues around broken links. All issues should have been resolved.

The ATO also reminds members that the FBT; a guide for employers is available to view and/or print in full, at the ATO’s legal databaseExternal Link.

Living-away-from-home allowances

The fact sheet Changes to the tax treatment of living-away-from-home allowances and benefits has now been updated.

Chapter 11 Living-away-from-home allowance fringe benefits of the Fringe benefits tax – a guide for employers has been updated to reflect the LAFHA changes and is now available on ato.gov.au

The information provided relates to the application of the FBT law to living-away-from-home allowance fringe benefits as at 1 October 2012. For information about the application of the FBT law to such fringe benefits provided because the employee was living away from home (LAFH) before 1 October 2012, see Living-away-from-home-allowances – before 1 October 2012

Update of FBT exemption for fly/in-fly-out arrangements remote and non-remote overseas locations

This publication provides a list of remote overseas locations and a list of non-remote overseas locations that can be used in determining the application of the exemption in subsection 47(7) of the FBTAA.

At the meeting of 14 March 2012 the ATO invited members who require guidance in relation to locations not listed in the publication to forward details of the location to the secretariat.

The ATO advised members it will be updating the list of remote overseas locations to include Manus Island.

    Last modified: 03 Feb 2014QC 38409