Special Tax Topics 2025-2026 - FBT A - The core rules

This session will provide a comprehensive overview of Fringe Benefits Tax (FBT) and its relevance to small and medium-sized enterprises (SMEs).

Learning outcomes:

On successful completion of this session, you should be able to:

• Identify when a family member may be an ‘employee’ in a family business
• Calculate the taxable value of common fringe benefits
• Determine whether the minor benefits exemption or the property exemption applies
• Determine whether ‘entertainment’ gives rise to FBT, GST and income tax deductions

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.