FBT Fringe benefits tax

FBT Fringe benefits tax
Налоги: налог на дополнительные выгоды

Универсальный англо-русский словарь. . 2011.

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  • Fringe Benefits Tax (Australia) — Fringe Benefits Tax (FBT) is the tax applied by the Australian Taxation Office (ATO) to most, although not all, fringe benefits, which are generally non cash benefits. Most fringe benefits are also reported on employee payment summaries for… …   Wikipedia

  • Fringe Benefits Tax (India) — Fringe Benefits Tax (FBT) is the tax applied to most, although not all, fringe benefits. A new tax was imposed on employers by India s Finance Act 2005 introduced for the financial year commencing April 1, 2005. The following items are covered:… …   Wikipedia

  • Fringe Benefits Tax (New Zealand) — Fringe Benefits Tax (FBT) within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits ( perks ), including the ones provided through someone other than an employer. FBT is paid to the Inland Revenue… …   Wikipedia

  • Fringe Benefits Tax — (FBT) is the taxation of most, but not all fringe benefits, which are generally non cash employee benefits. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a… …   Wikipedia

  • fringe benefits tax — noun a tax on fringe benefits gained by employees. Abbrev.: FBT …  

  • FBT — The abbreviation FBT may refer to one of the following:*Fringe Benefits Tax *Flyback transformer * FootBall Thailand A sport apparel brand in Asia * Free Browsing Technique a technique used by hackers for them to be able to access the internet… …   Wikipedia

  • FBT — /ɛf bi ˈti / (say ef bee tee) fringe benefits tax …  

  • Novated lease — A novated lease is a type of motor vehicle lease common in Australia that allows a business to lease a motor vehicle on behalf of an employee, with the responsibility for the lease lying with the employee and the lease payments being made from… …   Wikipedia

  • Employee benefit — Employee benefits and (especially in British English) benefits in kind (also called fringe benefits, perquisites, perqs or perks) are various non wage compensations provided to employees in addition to their normal wages or salaries. Where an… …   Wikipedia

  • Division 7A dividend — A Division 7A[1] dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax free distributions of profits to the… …   Wikipedia

  • Business Activity Statement — The Business Activity Statement (BAS) is a form submitted to the Australian Taxation Office by all businesses to report their taxation obligations. These include Pay as you Go Withholding (PAYGW), Pay as you Go Instalments (PAYGI), Fringe… …   Wikipedia


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