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Fringe benefits tax
Taxation of non-cash employee benefits
Taxation of non-cash employee benefits
A fringe benefits tax (FBT) is taxation of most, but not all fringe benefits, which are generally non-cash employee benefits. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a Federal Government to more fairly assess taxpayer entitlement to government benefits, or liability to government taxes or levies.
This kind of taxation is done in a number of countries and the applicable laws vary. See the corresponding articles for details.
- Fringe benefits tax (Australia)
- Fringe benefits tax (New Zealand)
- Fringe benefits tax (India)
References
References
- "Fringe benefits tax". Australian Taxation Office.
This article was imported from Wikipedia and is available under the Creative Commons Attribution-ShareAlike 4.0 License. Content has been adapted to SurfDoc format. Original contributors can be found on the article history page.
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