Resources and Publications

It is recommended that schools seek independent taxation advice in undertaking the preparation of their FBT return.

Schools needing to lodge their own FBT returns due to fringe benefits being provided to school council local employees, (including local employees of former self governing schools)

• A Guide to Fringe Benefits Tax (Word - 545Kb)
• ATO Guide and Workbook to Car Fringe Benefits (http://www.ato.gov.au/businesses/content.asp?doc=/content/52015.htm)
• Questions and Answers to Fringe Benefits Tax Issues (Word - 32Kb)
• Entertainment Flowchart (Excel - 63Kb)
• FBT Bulletin No 1: Entertainment (Word - 80Kb)
• Appendix: School Entertainment Case Studies (Word - 81Kb)
• Corporate Uniforms (Word - 57Kb) - a bulletin on the taxation of teachers and other school staff "corporate uniforms" for FBT and Income Tax Purposes. We have provided a link to the Textile, Clothing Footwear Corporate wear Register to facilitate approval where applicable.

ATO FBT publications

• Application Form - Registration Approved Occupational Clothing Guidelines (http://www.ausindustry.gov.au)

It is recommended that schools seek independent taxation advice in undertaking the preparation of their FBT return.

Schools needing to lodge their own FBT returns due to fringe benefits being provided to school council local employees, (including local employees of former self governing schools).