Fringe Benefit Tax (FBT) 是雇主向其雇员或其雇员的联系人(通常是家庭成员)提供的代替薪酬或工资的某些福利,或者薪金或工资以外的额外福利,而所要支付的税。 员工福利主要包括: 车辆福利(Car fringe benefits) 停车福利(Car parking fringe benefits) 娱乐福利(Entertainment and fringe benefits) 报销私人费用(Expens...
工资税（Payroll Tax）在维州由地税局（SRO）对超过起征点的雇主征收。当前税率针对净工资额为4.85%。需要注册并支付工资税的情况包括工资税起征点上调及未注册但需申报工资税。工资税通常按月申报，若应纳税额度低于每年$10,000澳币，可选择年度申报。执行工资税的注册、月报、年报及缴税，可通过e-bu...
Review and lodgment of annual FBT returns Consulting advice on specific FBT issues – identifying opportunities, alternatives and providing tax minimisation strategies Salary packaging advice: Reviewing current arrangements and advise options Support for payroll and HR staff, selection of associated service ...
This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be...
[Draft--7/21/98] INDEMNITY AGREEMENT, dated as of July ___, 1998, among each individual who is a signatory hereto (each, an "S Shareholder") and Northeast Optic Network, Inc., a Delaware corporation (the "Company"). WHEREAS the Company was an "S corporation" within the meaning of ...