Special Tax Topics 2025-2026 - FBT B - Additional issues

This session will address some of the more challenging aspects of Fringe Benefits Tax (FBT), including car fringe benefits exemptions, the "otherwise deductible" rule, and the distinction between expense, property, and residual benefits.

Learning outcomes:

After successful completion of this topic, learners should be able to:

• Identify and explain car fringe benefits exemptions
• Apply the otherwise deductible rules to various expenses
• Analyse the tax implications of expense, property and residual benefits
• Identify issues arising from recent ATO audits

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 are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.