课程介绍（6小时课程）
Fringe Benefit Tax Preparation是 TAX 中最复杂，最难的部分，相比之下，BAS、GST就比较容易了. 如果大家浏览过AA（Assistant Accountant）和FA（Financial Accountant）的job ads，可以看到FBT return和income tax return是一个AA和FA日常工作中非常重要的一部分, 很多公司, 特别是大公司的工作都需要你会prepare FBT return 或者assist with FBT return and tax compliance.
我们的FBT tax return and training是针对中型到大型规模公司的，我们会涉及比较复杂的中大型公司税务计算方法和方式，有别于小型accounting firm为small business的tax return.
我们的培训风格一向是把会计实战工作中process和procedure教会大家，把所有在工作中的真实材料传递给大家，让同学们可以立即上手操 作，我们tax课程也将有别于Uni的theory，而是给大家一个practical 和relevant working experience的平台，让大家知道并且掌握所有公司中会计税务的实务操作。我们的TAX实战培训一定能够给大家的简历抹上亮丽的一笔，让大家在 interview中信心百倍，更让大家在工作中运筹帷幄，应付自如。
Get the comprehensive knowledge you need to prepare company’s FBT return with our practical tax training module
讲课大纲
FBT Course Outline
Topic one – FBT fundamentals
Understand how and why FBT was introduced, taxable values, calculations and exemptions.
Topic two – Cars and car parking
Discover the different methods for calculating the benefits in cars and car parking. This
practical session covers the definition of benefits, calculations, taxable values, statutory
formula and operating cost methods and other applicable benefits.
Topic three – Entertainment
Learn different methods for calculating benefits in entertainment. You’ll examine a matrix of
tax treatment for entertainment expenses and examples of other taxable benefits. This
session will include the definition of benefits, calculations, taxable values, statutory formula
and operating cost methods, exemptions and other applicable benefits.
Topic four – Smart solutions for salary packaging
Learn what benefits you can include in an employee’s remuneration package, how the ATO
approaches the issue, payroll tax and WorkCover legislation, leased cars and bonuses.
Topic five – Relocation and LAFHA
This session covers all the "usual place of residence" issues you need to consider, as well as
what’s exempt and what’s not under FBT when an employee actually moves to a new
residence. It will also cover the difference between travel and "living away from home"
overseas postings and expatriate employees, transport and reducing the taxable value.
Salary Packaging Course Outline
1. Introduction to salary packaging
1.1 What is salary packaging?
1.2 What are the benefits of salary packaging?
2. Fundamentals of FBT for salary packaging
2.1 FBT vs. income tax
2.2 Definition of fringe benefit
2.3 Exercise
2.4 Reportable fringe benefits
2.5 Reporting and payment of FBT
3. Policy and administration issues
3.1 Restrictions
3.2 Periods of leave
3.3 End of year adjustments
3.4 Periods of unpaid leave
4. Effective salary sacrifice arrangements
4.1 Income or benefit
4.2 Benefits for associates of the employee
4.3 The ATO ruling
4.4 Requirements for effective salary packaging
4.5 Exercise
5. Treatment of packaged benefits
5.1 Exempt benefits
5.2 Otherwise deductible benefits
5.3 Concessionally taxed benefits
5.4 Fully taxed benefits
6. Exempt and rebatable employers
7. Cars
7.1 Introduction to packaging cars
7.2 Definition of car benefit
7.3 Exempt car benefits
7.4 Luxury cars
7.5 Novated leases
7.6 Package or buy with a loan?
8. On-Costs
8.1 Superannuation guarantee
8.2 Payroll tax and workers’ compensation insurance
9. Packaging example
10. Exercise – Scenario
价格
$350
