• Membership fees and subscriptions

    Legislative reference: section 58YExternal Link of the FBTAA.

    Expense payment or property benefits arising in respect of the following are exempt benefits:

    • a subscription to a trade or professional journal
    • an entitlement to use a corporate credit card
    • an entitlement to use an airport lounge membership.
      Last modified: 08 Jan 2014QC 17820