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GST, FBT and salary packaging
Published on 15 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation describes some of the issues of GST, FBT and salary packaging. It outlines the GST Act; Salary packages pre-GSTvs post-GST; New grossing up rules; Efffect on salary packaging; Salary packaging issues; Timor tax; FBT; and Draft tax rulings.
Author profile
Geoffrey Mann CTA
Geoff Mann, CTA, advises on indirect tax with particular emphasis on goods and services tax and state/territory taxes, including stamp duty and land tax. Geoff's tax experience spans over thirty-five years, and he has advised a wide range of clients, across a range of industries and transaction types and issues, across all Australian jurisdictions. Geoff deals regularly with and maintains a good relationship with all Australian revenue authorities. Geoff has represented clients in a range of tax litigation and dispute matters. Geoff's multi-skilling across tax areas and his dual legal and accounting qualifications, place him in a unique position to assist clients with complex tax issues relating to transaction structuring and implementation, including M&A, infrastructure projects, real estate transactions, corporate restructures, prudential reviews, , and liaison with and managing disputes with revenue authorities.
- Current at
06 June 2025
This was presented at Y2K Tax Issues for Employees & Contractors .
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Individual sessions
GST, FBT and Salary Packaging
Author(s): Geoff MANNMaterials from this session:
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FBT on Group Certificates - Some Practical Issues
Author(s): Elizabeth LUCASMaterials from this session:
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Changes impacting contractors
Author(s): John SALVARISMaterials from this session:
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