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  • Fringe benefits tax – nominated state or territory bodies

    Part XIC of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) enables state and territory governments to transfer the administration and payment of fringe benefits tax (FBT) to a departmental level.

    To transfer its FBT responsibility, a state or territory must nominate the relevant body and provide certain information to us to facilitate the process.

    A state or territory department will not be an employer for the purposes of the FBTAA unless it has been nominated by the relevant state or territory.

    Once a nomination has been made, the nominated body is:

    • taken to be a government body
    • treated as the employer of each employee who has a sufficient connection with that body
    • taken to be a company for the purposes of the FBTAA
    • taken to be an associate of
      • each other nominated state or territory body of the relevant state or territory
      • the state or territory
      • each authority of the state or territory.
       

    Although a nominated body is treated as an employer for the purposes of the FBTAA, ultimate responsibility for the FBT obligations remains with the state or territory.

    A nomination must be made by 21 May of the relevant year, and will always apply from 1 April of the first year in which the body is to be treated as an employer.

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      Last modified: 06 Dec 2019QC 20311