Bechtel Australia Pty Ltd v FCT – Employer paid long distance travel for FIFO employees was subject to FBT – the “otherwise deductible” rule did not apply under the anomalous ‘home to work’ travel rules

The Full Federal Court has upheld a decision that ‘Fly in Fly out’ (FIFO) employees would not have been allowed a deduction for the expenses, of travelling to and from a remote work site, had they incurred those expenses themselves. Accordingly, there was no “otherwise deductible” exemption, that prevented the employer having to pay Fringe…

Tax Month – April 2024

T a x  T e c h n i c a l  –  M o n t h l y  N e w s – April 2024 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner.   Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________ COMPILING…