29 March 2024

FBT – no fringe benefit unless there is an identifiable employee or associate
5 September 2007

The decision of the Full Federal Court in Commissioner of Taxation v. Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16 found that, for the purposes of determining whether there was a 'fringe benefit', it was necessary to identify, at the time a benefit was provided, a particular employee in respect of whose employment the benefit was provided. Whether a particular employee can be so identified and whether that gives rise to a 'fringe benefit' are questions of fact to be determined on a case by case basis.

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