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FBT Guide for 2022 - Webinar Slides
- 1. 2022 FBT Guide: Webinar Heading with picture MONTH YEAR
- 2. 2022 FBT Guide: Webinar • • • • •
- 3. 2022 FBT Guide: Webinar Stacey Biggar KPMG Hayley Lock Partner, Tax KPMG Meet Our Speakers Amanda Tan Thomson Reuters [Moderator]
- 4. 2022 FBT Guide: Webinar 2022 FBT GUIDE: WEBINAR Areas of focus for today’s discussion 1 2 3 4 5
- 5. 2022 FBT Guide: Webinar 2022 FBT GUIDE: WEBINAR Fringe Benefits Tax 2022 KEY DATES
- 6. 2022 FBT Guide: Webinar 2022 Key Rates
- 7. 2022 FBT Guide: Webinar ATO guidance updates
- 8. 2022 FBT Guide: Webinar • • ATO guidance updates
- 9. 2022 FBT Guide: Webinar Home office equipment Support provided FBT exemptions / reductions to consider Work related items • Work related item exemption - s58X Loaned general office equipment / computer peripherals (temporary arrangements) • Residual benefit on premises exemption - s47(3) Loaned general office equipment / computer peripherals (ongoing arrangements) • Residual no private use exemption - s47A • Residual otherwise deductible rule reduction - s52 Gifted general office equipment / computer peripherals • Minor benefit exemption - s58P • Property otherwise deductible rule reduction – s44 • Expense otherwise deductible rule reduction – s24 • Work related preventative health care exemption - s58M • • •
- 10. 2022 FBT Guide: Webinar Finalisation of the ATO travel guidence 11 Jun 2015 John Holland Group Pty Ltd v Commissioner of Taxation (2015) FCAFC 82 28 Jun 2017 TR 2017/D6 (travel) is released 13 Dec 2019 • TR 2019/D7 (transport) is released 17 Feb 2021 • TR 2021/1 (transport) is finalised • TR 2021/D1 (accommodation), and PCG 2021/D1 are released 11 Aug 2021 TR 2021/4 (accommodation), and PCG 2021/3 are finalised 7 Oct 1986 MT 2030 Fringe Benefits Tax: Living Away From Home Allowance Benefits
- 11. 2022 FBT Guide: Webinar Transport Expenses – TR 2021/1 • • • ATO update: Travelling or LAFH
- 12. 2022 FBT Guide: Webinar Accommodation, food and drink expenses, travel allowances and LAFHA – TR 2021/4 • • • • • ATO update: Travelling or LAFH
- 13. 2022 FBT Guide: Webinar Practical Compliance Guideline – Travel vs LAFH – PCG 2021/3 • • • ATO update: Travelling or LAFH
- 14. 2022 FBT Guide: Webinar What is a “commercial car parking facility” • • • • From 1 April 2022 parking stations with penalty rate structures will no longer be excluded. • Parking at hospitals, universities, airports, hotels; and shopping centers could be a commercial car parking facility.
- 15. 2022 FBT Guide: Webinar Case updates Hartley - Salary packaging • • • • Virgin Australia – Car parking • • • •
- 16. 2022 FBT Guide: Webinar Emerging Issue: Electric vehicles • • •
- 17. 2022 FBT Guide: Webinar ONESOURCE Product overview
- 18. 2022 FBT Guide: Webinar The ONESOURCE Platform ONESOURCE FBT
- 19. 2022 FBT Guide: Webinar ONESOURCE FBT Dashboard Overview – Current FBT Year • • • •
- 20. 2022 FBT Guide: Webinar ONESOURCE FBT Dashboard Overview – YoY Dashboards
- 21. 2022 FBT Guide: Webinar ONESOURCE FBT Workpapers • • • • •
- 22. 2022 FBT Guide: Webinar ONESOURCE FBT Help and Support • • •
- 23. 2022 FBT Guide: Webinar ONESOURCE FBT ATO Forms and E-Filing • •
- 24. 2022 FBT Guide: Webinar Thank you Interested in ONESOURCE FBT software? https://tax.thomsonreuters.com.au/onesour ce/fringe-benefits-tax Read the full FBT Report https://tax.thomsonreuters.com.au/2022- fbt-return/
Hinweis der Redaktion
- Before we get started I’d like to run through housekeeping and features of the console. Please ensure you have your adobe flash player enabled and volume up. On the left hand side you will find a list of complimentary resources, below that is a Q&A window where you can submit questions to myself. No one else will be able to see the questions you submit so there is no such thing as a silly question. On the right side of the console is also a mini survey, we value your feedback to further approve our events for the future so please fill out these questions. What you see on the webinar console are also movable and resizable to fit your screen. One last thing I’d like to mention, if you experience any delays or are having technical issues, please press F5 to refresh the window, or submit your issue in the Q&A box.
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other
- How did your employer support employees with home office equipment? No support Allowance Short term loan arrangements Ongoing loan arrangements Gifted
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other
- In what situations does your employer provide RAT support to employees? No support Whilst undertaking business travel Required regularly to attend work Other