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FBT tricks and traps paper

Published on 27 Aug 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • a framework for approaching FBT on transport, accommodation and meals
  • fly-in, fly-out (FIFO) arrangements
  • remote area concessions
  • domestic transfers.

Author profiles

Andrew Cornish CTA
Andrew is currently Manager, TAX APAC Operations at BHP Billiton, managing taxes across BHP Billiton’s coal operations in Australia, Indonesia and the US. With over 12 years experience, Andrew has previously held positions with Ausenco and EY. During this time, Andrew has advised on direct and indirect tax compliance, mineral royalties, transfer pricing, audit and dispute resolution, policy development and structuring (joint ventures and M&A). Andrew has significant experience in the resource industry and a proven record in managing high-performing tax teams that deliver results. - Current at 18 August 2016
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Hayley Lock
Hayley is the Partner leading KPMG’s Specialist Tax and Reward practice in Brisbane. She works with her clients at KPMG to help ensure they can recruit, develop and retain talented people – particularly senior executives and expatriates. Hayley has over 15 years’ experience both in commerce and within professional services providing advice on a range of taxation matters, from salary packaging through to how to manage a payroll tax audit. Hayley has been involved in the development of several automation tools and software products that focus on achieving efficiencies and reducing effort to manage tax risk. Over the last 18 months’ Hayley and her team have also provided assistance to clients on a wide range of COVID-19 tax matters including JobKeeper and access to other incentives and concessions. Hayley is a current member of the ATO’s FBT sub-committee. - Current at 28 July 2021
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This was presented at 2015 Queensland Tax Forum .

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