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Answer: 1). A benefit paid to an employee other than salary and wages by the employer is defined as Fringe Benefits in the Fringe Benefit tax Assessment Act 1986. Thus, there must be an employee and employer relationship between the beneficiary and the provider of benefits in order to use the provisions of the fringe benefits tax legislation to account for the tax liabilities of the employee and the employer in respect of such benefits. ...Read More
Answers: Introduction In any kind business or profession, gain or profit plays an important role. Capital gain is a part of such gain or profit. The term capital gain denotes the amount of profit cropped up from the transaction of capital asset. Any land, building, vehicles, intellectual property rights, leasehold rights and machineries are come into the purview of capital asset. However, certain taxes are levied on the total amount of capita...Read More
Answer: (1) The rules and laws relating to the taxation of fringe benefits are provided in the Fringe Benefit Tax Assessment Act 1986. The act states that the benefit provided by the employer in addition to the salary and wages is regarded as the fringe benefits. Therefore, it can be said that it is a necessary condition that the employer and employee relationship must exists for applying the fringe benefit tax (Gitman et al., 2015). In this c...Read More
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