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Follow us on LinkedIn for the latest industry updates and trending news. As the end of the year approaches, many businesses celebrate with staff parties, events, and gifts to recognise and reward employees. If you are planning such celebrations, consider whether the benefits you provide attract fringe benefits tax (FBT).  FBT liability depends on:  the amount spent on each employee  when and where the event is held  who attends the event  the type and value of gifts provided.

关注 微信公众号 ，获取最新行业动态及热点新闻~   福利税与节日庆祝：雇主须知 年末将至，许多企业会通过员工派对、活动及礼品等形式表彰和奖励员工。若你正计划此类庆祝活动，需考量所提供的福利是否需缴纳附加福利税（FBT）。  附加福利税的纳税义务取决于以下因素：  每位员工的支出金额  活动举办的时间与地点  活动参与人员  所赠礼品的类型及价值  附加福利税可能不适用的情况 示例：办公场所举办的圣诞派对   某公司在工作日于办公场所举办圣诞午餐。  员工、其配偶及客户参与活动。  公司提供餐饮及回家的出租车服务。  人均费用为125澳元。  提供的属娱乐性质 为员工、关联方及客户举办的派对属于娱乐活动，因其核心目的是让参与者获得愉悦体验。  员工费用——雇主无需缴纳附加福利税，适用豁免规定 雇主无需为以下项目缴纳附加福利税：  提供给员工的餐饮，因其在工作日于办公场所提供并消费。  出租车服务，因针对往返工作场所的出租车行程有专门的附加福利税豁免政策。   关联方费用——雇主无需缴纳附加福利税，适用豁免规定 雇主无需为员工配偶（关联方）提供的餐

Follow us on LinkedIn for the latest industry updates and trending news. On October 13, 2025, the ATO announced superannuation tax reforms focused on enhancing the fairness and sustainability of tax concessions. Targeting high-balance accounts with key adjustment rules, the reforms aim to align the superannuation system more closely with its original purpose of "supporting retirement" and are set to take effect on July 1, 2026. Introduction: Who’s Affected? Core premise: Supe

Follow us on LinkedIn for the latest industry updates and trending news. The Australian Government has announced a series of superannuation reforms aimed at strengthening fairness and sustainability within the retirement system. The reforms focus on raising the Low Income Superannuation Tax Offset (LISTO) income threshold and maximum offset, while also improving tax equity for individuals with very high superannuation balances.  These measures complement other major initiativ