Improving the utilisation of the fringe benefits tax concession by Public Benevolent Institutions

Public Benevolent Institutions (PBIs) are a class of charity which are entitled to access a Fringe Benefits Tax (FBT) Concession. We explore the history of this concession and how it has evolved since its introduction. The paper also identifies barriers which inhibit access to the FBT Concession by employees of PBI charities, as well as offering some suggestions, at both a policy level and practice, to address these barriers

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Year of publication:	2023
Authors:	Zabar, Joseph ; Jefferson, Ben
Publisher:	[S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Betriebliche Sozialleistungen \| Employee benefits \| Australien \| Australia \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (19 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 17, 2022 erstellt
Other identifiers:	10.2139/ssrn.4283240 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014259310