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  • FBT States and Territories Industry Partnership minutes 28 February 2017

    Meeting details

    Venue:

    Gungahlin ACT

    Date

    28 February 2017

    Start:

    10:00

    Finish:

    15:00

    Chair:

    Phillip Turnour

    Contact:

    03 5227 1668

    Secretariat:

    Azmery Awal

    Contact:

    (02) 9354 6526

    Attendees

    Christine Havas

    CTH

    Phil Turnour

    ATO

    Desley Croker

    ACT

    Amber Ibbott

    ATO

    Robert Enright

    ACT

    Natasha Sekulic (via phone)

    ATO

    Harold Glenwright

    NT

    Anna Longley (via phone)

    ATO

    Joan Cram (via phone)

    NSW

    Karen Go (via phone)

    ATO

    Adam McIntosh

    NSW

    Jeremy Ooi (via phone)

    ATO

    Rachel Johnston

    TAS

    Amanda Littame (via phone)

    ATO

    Joanne Staples

    NT

    Azmery Awal (via phone)

    ATO

    Mini Balasingham

    VIC

     

     

    Jenni Skyner

    WA

     

     

    Apologies
    Henriette Prego, Liza Gordon, Julie Sinclair

    Disclaimer

    The FBT States/Territories Industry Partnership meeting agendas, minutes and related papers are not binding on the Tax Office or any of the other bodies referred to in these papers. While every effort is made to accurately record the views expressed, the wording necessarily represents a summary of statements of general position only, and care should be taken in interpreting those statements. These papers reflect the position at the date of release (unless otherwise noted) and readers should note that the position on any issue may subsequently change.

    Agenda summary

    1. Opening of meeting including any changes to the agenda

    2. Confirmation of minutes of the 4 October 2016 meeting

    3. Items carried over from previous meetings

    4. News from the Tax Office

    4.1 Compliance update

    4.2 Legislation and Regulations

    4.3 FBT related Taxation Rulings

    4.4 FBT related Class Rulings

    4.5 FBT related Taxation Determinations

    4.6 Advice under development program

    4.7 FBT related law administration practice statements

    4.8 FBT related ATO interpretive decisions

    4.9 FBT related Practical Compliance Guidelines

    4.10 FBT related Law Companion Guidelines

    4.11 FBT related ATO decision impact statements

    4.12 FBT related Taxpayer Alerts

    4.13 Cases

    4.14 Cases in public domain where a decision has not been handed down

    4.15 FBT products

    4.16 FBT Consultation Matters

    4.17 Legislative instruments

    4.18 FBT rates and thresholds

    4.19 Key 2017 FBT dates

    4.20 Recent Inquiries into the ATO

    4.21 PAYG Withholding Schedules

    4.22 Refreshing Public Rulings

    5. Issues raised by the States and Territories

    5.1 Car parking benefits provided by public hospitals

    5.2 LAFHA and the 21 day rule

    5.3 Application of Practical Compliance Guideline PCG 2016/10

    5.4 Further consideration of Item 5.1 of the October 2016 STIP: Minor benefits exemption

    5.5 Other Business

    6 Date and location of next meeting

    Action item summary

    Agenda Item and Action Description

    Responsibility

    Due Date

    4.15: ATO response: ATO FBT Risk & Intelligence will consult with ATO Communications & Marketing as part of the 2017-18 planning process to discuss inclusion of a webinar on ‘FBT & entertainment’ for government organisations in its work program.

    ATO FBT R&I

    Next meeting

    4.15: The ATO will review policies and processes governing the provision of lodgment and payment time extensions in relation to FBT and report back to the STIP by the next meeting.

    ATO FBT R&I

    Next meeting

    5.2: An agenda item enabling a discussion of the draft ruling Income tax and fringe benefits tax: when are deductions allowed for employees’ travel expenses? This will be included in the agenda for the next STIP meeting.

    ATO FBT R&I

    Next meeting

    5.3: STIP members will provide information about how shared services arrangements are structured and established in their jurisdictions. This information should include details of which functions are included in those arrangements.

    State and territory representatives

    Next meeting

    5.3: the ATO: The ATO will undertake analysis of any shared services information provided by STIP members to consider its application to FBT law and PCG 2016/10

    ATO FBT R&I

    Next meeting

      Last modified: 12 Sep 2017QC 53267