E-LearningFBT

FBT 2025 – Employee Reportables and Other Benefits

Duration
90 min
CPD
1.5 hours
Format
E-Learning
FBT 2025 – Employee Reportables and Other Benefits

Overview

Our 2025 Employee Reportables and Other Benefits session will analyse in detail the individual employee reportable fringe benefits requirements and focus on Other Benefits categories that can be easily overlooked.

Our 2025 Employee Reportables and Other Benefits session will provide you with the springboard to launch your 2025 FBT reporting for individual employees and explain in detail why Reportable Fringe Benefits require careful attention and the implications of getting it wrong..

Key areas of focus for Other Benefits, and related Exemptions and Concessions, will include:

  • Loan Fringe Benefits
  • Debt Waiver Fringe Benefits
  • In-House Benefits
  • Property Fringe Benefits; and
  • Residual Fringe Benefits

Learning Outcomes:

Key learning outcomes include:

  • Providing a comprehensive understanding of the Individual Employee Reportable Fringe Benefits (RFB) regime, including:
  • The ATO approach to prior years RFBs as a result of FBT Audits and Employer Obligations Audits
  • The reporting requirements for Exempt Employers and Rebatable Employers
  • The confusion with reporting Electric Vehicles and how to reduce or eliminate the reportable amount
  • The exclusion for Car Parking and the common trap for Employers
  • Defining Pooled or Shared Cars, how the exclusion works and acceptable documentation to prove Pooled or Shared Car status
  • Why not all Motor Vehicle types meet the Pooled or Shared Car definition
  • The exclusions for Meal Entertainment and Entertainment Facility Leasing – what’s included and excluded
  • The exclusions for Remote Area Benefits
  • Common mistakes and misunderstandings
  • Dealing with the RFB surprise and how to avoid
  • An explanation of the rules for Other Benefits, with an analysis of the Exemptions and Concessions that may apply, for:
  • Loan Fringe Benefits
  • Debt Waiver Fringe Benefits
  • In-House Benefits
  • Property Fringe Benefits; and
  • Residual Fringe Benefits Latest changes to ATO interpretation

Suited to:

This session is suited to all Employers including Corporates, SME’s, Charities, Not for Profits and Local, State and Federal Government and Accounting firms.

Suitable for everyone involved in FBT Management and Reporting, from FBT Return preparers and reviewers, including Accountants, Tax Accountants, Financial Accountants, Finance Managers, Payroll Managers, Tax Agents, Tax Practitioners and their teams.

This On Demand recording Includes: 

  • Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
  • Presenters contact details for follow up questions 
  • CPD Quiz
  • CPD Certificate 
  • CPD Report – Logged automatically 
  • PowerPoint Presentation
  • Verbatim Transcript, with Searchability
  • Supporting Documentation

Course syllabus

3 lessons

  1. Video – FBT 2025 – Employee Reportables and Other BenefitsVideo
  2. Feedback Survey QuestionsSurvey
  3. Knowledge QuizTest

Your presenter

Paul MatherFBT Salary Packaging Solutions

has over 30 years hands-on FBT, Salary Packaging and Employment Taxes experience across all industry sectors including large corporates, SME’s, Not for Profits and Local, State and Federal Government.

Paul helps employers to reduce risk, increase efficiency and maximise opportunities, by working with functional teams including Tax, Finance, Payroll, HR, Procurement, Legal, Risk and Fleet Management.

Paul works closely with Accounting firms to ensure they are proactively managing their clients FBT obligations and have a well structured “FBT Service Line” offering for clients, and Not-for-Profit organisations to ensure they have their FBT & Salary Packaging “House” in order.

Paul is an accomplished trainer and speaker on all areas of FBT, Salary Packaging and Employment Taxes. Paul delivers training in a practical and insightful manner.

Paul was a member of the former ATO’s FBT Stakeholder Group from 2005 to 2024.