Areas of focus – financial products Australian Taxation

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What income to include Australian Taxation Office

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Entertainment-related fringe benefits Australian

A fringe benefit may arise from providing employees or their associates with entertainment by way of food, drink or recreation, or accommodation or travel in connection with such entertainment.

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Fringe benefits tax (FBT) Australian Taxation Office

Fringe benefits tax (FBT) A fringe benefit is a 'payment' to an employee, but in a different form to salary or wages. For fringe benefits tax (FBT) purposes, an employee includes a:

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Accruals method Australian Taxation Office

On 1 July 2014, the loan is impaired for accounting purposes. Chris Co does not write the debt off as bad, but now only expects to receive $8,748 on 30 June 2017. Chris Co's freshly determined loss is $1,252 ($10,000 – $8,748). Following the impairment, Chris Co must reassess whether the accruals method will continue to apply to the arrangement.

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GSTR 2003/5 Legal database

Example 38: 'money-off coupon' 185. To promote a new product line, a manufacturer distributes money-off coupons through the press. They entitle the holder to $5 off the price of a range of items. These are not vouchers within the meaning in section 100-25 as they do not entitle the holder to a supply.

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When you can claim a GST credit Australian Taxation Office

When you can claim a GST credit. You must be registered for GST to claim GST credits. You can claim a credit for any GST included in the price you pay for things you use in your business.

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TR 92/3 Legal database

Paget [1938] 2 KB 25 where the English Court of Appeal held that the proceeds of the sale of interest coupons attached to foreign bearer bonds were capital. At 163 CLR 218, 87 ATC 4371, 18 ATR 703-704 the Full High Court said:

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Legal database

The rest of the form of debenture was given up to interest and provided that interest coupons might be presented at any of the same four places but required that the place where "the purchaser," as he was called, wished interest to be paid should be endorsed on the debenture when issued and that any change should be registered at the Treasury

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PR 2011/19 Legal database

Section 8-1 and Division 247. 31. Interest paid on a borrowing used to acquire income producing assets, such as units in a unit trust, is generally treated as deductible under section 8-1 where it is expected that assessable income would be derived from the investment (see Taxation Ruling TR 95/33 which relates to subsection 51(1) of the ITAA 1936 which was the predecessor of section 8-1 of

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