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The impact of COVID-19 on Fringe Benefits Tax

COVID-19 has brought uncertainty and redefined many standard and customary work practices. One area where it has had a significant impact is fringe benefits tax (FBT) and benefits provided to employees. With the Christmas period fast approaching, many employers will be considering what benefits to provide their staff and clients.

Federal Budget 2020-21: Fringe benefits tax

Certain Fringe Benefits Tax (“FBT”) exemptions will now apply to businesses with turnovers between $10 million and $50 million. Retraining of redundant and redeployed employees will also be exempt from FBT. Record-keeping requirements may also be reduced in future. 

JobKeeper 2.0: New rules for calculating GST turnover

Amendments to the JobKeeper rules have made changes to the decline in turnover test that will apply to JobKeeper extension payments. Employers must now calculate their decline in turnover under the GST attribution rules that apply to them for BAS reporting purposes.

Michael Minter

Michael is the Managing Partner of Pitcher Partners Newcastle and Hunter. He brings a deep knowledge of taxation issues, effective structuring, superannuation, and business improvement knowledge to his clients. With a relatable approach, Michael enjoys working alongside people to help them achieve their business and financial goals. He appreciates that every business is different and […]

Simon Chun

Simon leads the Pitcher Partners Brisbane tax consulting group and has extensive experience delivering high value advice in corporate tax, M&A, due diligence and commercial joint venture structuring. He has also built a consistent tax compliance practice over the years; proactively managing the tax compliance functions of large investment funds (both Queensland State owned and […]

Scott McGill

Scott identifies and resolves complex taxation issues for high wealth and business clients, with a focus on property groups including investment, development and construction – from first time property owners to established players as well as more complex retirement villages, aged care and related investments. His broad understanding of taxation matters related to the industry […]

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Contact expert
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Become a member
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  • Vietnam+84
  • Wallis & Futuna+681
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  • Yemen+967
  • Zambia+260
  • Zimbabwe+263
  • Åland Islands+358
Specialist query
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  • Isle of Man+44
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  • Italy+39
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  • Jersey+44
  • Jordan+962
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  • Latvia+371
  • Lebanon+961
  • Lesotho+266
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  • Libya+218
  • Liechtenstein+423
  • Lithuania+370
  • Luxembourg+352
  • Macao SAR China+853
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  • Malawi+265
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  • Maldives+960
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  • Mauritania+222
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  • Mayotte+262
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  • Nauru+674
  • Nepal+977
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