[ { "post_id": "1014", "post_category_id": "33", "post_title": "The Fringe Benefit Tax Traps", "post_content_short": "The Fringe Benefits Tax year (FBT) ends on 31 March. We explore the problem areas likely to attract the ATO’s attention.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/1014\/Picture-of-young-business-colleagues-on-break-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/the-fringe-benefit-tax-traps\/", "post_date": "2026-02-17 07:03:00" }, { "post_id": "465", "post_category_id": "33", "post_title": "Fringe Benefits Tax - All the need-to-knows", "post_content_short": "On 31 March<\/strong>, the Fringe Benefits Tax (FBT) year ends. With the ever increasing budget deficits, the ATO will be reviewing\nwhether all employers who should be paying FBT are, and that they are paying the right amount. Who needs to lodge a FBT return? Find out\nhere.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/465\/Colleagues-having-lunch-and-a-laugh.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/fringe-benefits-tax-all-the-need-to-knows\/", "post_date": "2026-02-17 05:45:00" }, { "post_id": "1076", "post_category_id": "7", "post_title": "Allowances, FBT, and Compliance for Employers", "post_content_short": "WEBINAR RECORDING<\/strong>: Master allowances and reimbursements, understand their PAYG and super guarantee implications, and learn\nto navigate travel vs. living-away-from-home allowances. Gain insights into FBT considerations, new ATO record-keeping requirements, and\neffective salary packaging arrangements.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/1076\/Session-2_1200x628px-FB-cover-WITH-logo-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/events\/employer-essentials-tax-and-compliance-series\/allowances-fbt-and-compliance-for-employers\/", "post_date": "2026-02-17 01:00:00" }, { "post_id": "476", "post_category_id": "33", "post_title": "What is a Car Fringe Benefit?", "post_content_short": "A car fringe benefit commonly arises when an employer makes a car they own or lease available for the private use of an employee.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/476\/Young-woman-driving-car.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/what-is-a-car-fringe-benefit\/", "post_date": "2026-02-11 00:43:00" }, { "post_id": "1201", "post_category_id": "33", "post_title": "Fringe Benefit Tax Changes for Plug-in Hybrid Cars: Key Employer Updates", "post_content_short": "The Australian Government is revising tax incentives for electric vehicles, including phasing out Fringe Benefits Tax (FBT) exemptions for\nplug-in hybrid electric vehicles (PHEVs). Businesses providing these vehicles to employees must understand the impact of these changes and\ntake necessary steps before the deadline.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/1201\/Electric-cars-charging-at-a-charging-station.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/fringe-benefit-tax-changes-for-plug-in-hybrid-cars-key-employer-updates\/", "post_date": "2026-02-10 23:36:00" }, { "post_id": "477", "post_category_id": "33", "post_title": "Why You Should Lodge an FBT Return", "post_content_short": "Why should you lodge an FBT return where no FBT is payable? Well, for the simple reason that it turns on a three-year deadline for the ATO\n\tto commence audit activities. This is a NEW ATO rule as a result of massive deficits due to COVID. The ATO need to gain more funds\n\tsomehow...FBT liability is one of the methods.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/477\/business-owner-calculating-finance-bills-of-activity.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/why-you-should-lodge-an-fbt-return\/", "post_date": "2026-02-04 01:28:00" }, { "post_id": "473", "post_category_id": "33", "post_title": "Providing Cars to Employees - Tips & Traps", "post_content_short": "Granting employees’ access to company cars is treated by the ATO as a ‘non-cash benefit’, more commonly referred to as a fringe benefit.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/473\/Fastening-seatbelt.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/providing-cars-to-employees-tips-and-traps\/", "post_date": "2026-02-03 23:30:00" }, { "post_id": "633", "post_category_id": "1", "post_title": "FBT-Free Electric Cars", "post_content_short": "New legislation before Parliament, if enacted, will make zero or low emission vehicles FBT-free. We explore who can access the concession\nand how. ", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/633\/E-Vehicle.jpeg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/fbt-free-electric-cars\/", "post_date": "2026-02-03 06:40:00" }, { "post_id": "475", "post_category_id": "33", "post_title": "Entertaining, Meals and FBT", "post_content_short": "An everyday occurrence across the business landscape in Australia is the practice of taking both existing and potential clients out for a\n\tmeal to cement the business relationship, with the cost of this meal often covered by one party.\n", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/475\/Friends-having-dinner-at-restaurant.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/entertaining-meals-and-fbt\/", "post_date": "2026-02-03 00:19:00" }, { "post_id": "474", "post_category_id": "33", "post_title": "How The ATO Identifies Potential FBT Employers", "post_content_short": "The ATO has signalled that there will be an increased focus on FBT this year. Given the ever-improving tools at the ATO’s disposal, in\nconjunction with the government’s need to raise additional revenues, it is important that employers ensure they remain compliant with their\nFBT requirements.", "post_icon": "https:\/\/www.smartbusinesssolutions.com.au\/media\/website_posts\/474\/Business-people-discussing-graphs-stock-phot.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.smartbusinesssolutions.com.au\/insights\/how-the-ato-identifies-potential-fbt-employers\/", "post_date": "2026-02-02 23:56:00" } ]