Fringe Benefits Tax (FBT) Reform living-away-from-home benefits

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Consultation Paper

Key Documents

On 29 November 2011, the Government announced reforms to the fringe benefits tax (FBT) treatment of living away from home benefits. In line with the Government’s announcement, the Hon Bill Shorten MP, Assistant Treasurer and Minister for Financial Services and Superannuation, has released a consultation paper. The consultation paper outlines the existing treatment of the living away from home benefits and implementation issues of the reform, including whether there is a need for special transitional arrangements to ensure there are no unintended consequences with the new arrangements. Please note that this consultation is separate to the consultation paper "Fringe Benefits Tax (FBT) Reform living-away-from-home benefits" from May 2012.

Submissions

105 submissions were received for this consultation, including 7 confidential submissions.

ACPMA/ Colin Ware - pdf 272.69 KB
AECOM Australian Pty Ltd - pdf 322.69 KB
AMEC - pdf 524.33 KB
Andrew Morton - pdf 29.25 KB
Association of Mining and Exploration Companies Inc - pdf 2.22 MB
Austin Ullery - pdf 41.02 KB
Australian Computer Society - pdf 164.13 KB
Australian Financial Markets Association (AFMA) - pdf 132.39 KB
Australian Information Industry Association (AIIA) - pdf 317.33 KB
Australian Mines & Metals Association (AMMA) - pdf 156.8 KB
Australian Petroleum Production & Exploration Association Ltd (APPEA) - pdf 319.1 KB
BDO - pdf 221.18 KB
Blake Dawson - pdf 168.2 KB
Brandon Bosse - pdf 76.26 KB
Brandy Williams - pdf 17.77 KB
Caltex - pdf 1.03 MB
Charles Cameron / FCB Group / Recruitment and Consulting Services Association (RCSA) and the Information Technology Contract Recruitment Association (ITCRA) - pdf 101.16 KB
Christopher Oelkers - pdf 31.35 KB
Ciber - pdf 68.46 KB
Cochlear Limited - pdf 130.15 KB
Consult Australia - pdf 570.31 KB
Corporate Tax Association (CTA) - pdf 111.94 KB
CPA Australia Ltd - pdf 64.07 KB
David Miles - pdf 38.72 KB
Deloitte - pdf 443.69 KB
Denis Kelleher - pdf 40.71 KB
Douglas Kelsall - pdf 76.61 KB
Dr Irene Guiamatsia - pdf 21.77 KB
Dr Julie Krans - pdf 40.67 KB
Dr Lee Hogarth - pdf 13.82 KB
Dr Nima Sepand - pdf 20.36 KB
Elizabeth Strouss - pdf 46.44 KB
Ensign Energy - pdf 67.48 KB
Ernst & Young - pdf 241.68 KB
Extend Technologies - pdf 271.88 KB
Federation of Japan Chambers of Commerce and Industry - pdf 289.16 KB
Finikiotis - pdf 84.42 KB
Fluor - pdf 43.12 KB
Genesis Care Pty Ltd - pdf 116.39 KB
Ghella Pty Ltd - pdf 586.8 KB
Graham Whitehead - pdf 13.89 KB
Grant Thornton - pdf 211.7 KB
Group of Eight - pdf 592.91 KB
Helen Bird - pdf 16.36 KB
i-Med Network Ltd - pdf 694.96 KB
i-Med Network Ltd additional submission - pdf 192.49 KB
Imagination - pdf 39.43 KB
Institute of Chartered Accountants in Australia (ICAA) - pdf 599.03 KB
Jaco Odendaal - pdf 38.36 KB
James McLean - pdf 83.69 KB
Jason Preston - pdf 17.03 KB
Joel Stein - pdf 41.02 KB
Karl Burgdorf - pdf 49.1 KB
Karl Burgdorf short survey - pdf 285.58 KB
Kate Heatley - pdf 52.31 KB
KPMG - pdf 571.35 KB
Lathan Benton - pdf 40.57 KB
Law Council of Australia - pdf 107.62 KB
Leighton Holdings - pdf 67.31 KB
Luke Michael - pdf 48.49 KB
Malcolm Stroud - pdf 38.73 KB
Mike Wilyman - pdf 65.96 KB
Minerals Council of Australia - pdf 1002.84 KB
Minter Ellison - pdf 139.09 KB
Mitchell Cox - pdf 40.15 KB
Moore Stephens - pdf 864.44 KB
Moore Stephens additional submission - pdf 747.15 KB
NASSCOM - pdf 227.77 KB
Norton Rose - pdf 1.85 MB
NSW Department of Health - pdf 17.08 KB
Payroll Matters Pty Ltd - pdf 77.63 KB
Peter McIntyre - pdf 63.28 KB
Pitcher Partners - pdf 341.7 KB
PKF Australia Limited - pdf 79.64 KB
PWC - pdf 57.31 KB
Recruitment & Consulting Services Association Ltd (RSCA) - pdf 93.94 KB
ResMed - pdf 595.5 KB
ResMed additional submission (ITCRA survey) - pdf 810.9 KB
Rising Sun Pictures - pdf 223.57 KB
Sam Yates - pdf 70.61 KB
Santos - pdf 139.58 KB
Sarah Husselman - pdf 65.48 KB
Sarah Husselman additional submission - pdf 120.01 KB
Spry Roughley Pty Ltd - pdf 83.07 KB
Stephen Insch - pdf 50.33 KB
Steven Hamblin - pdf 27.14 KB
Taxpayers Australia - pdf 149.66 KB
The Tax Institute (TTI) - pdf 88.49 KB
Tim Cotton - pdf 13.95 KB
Tom Griffiths - pdf 36.88 KB
Ulf Carl Johansson - pdf 77.55 KB
URS - pdf 492.61 KB
Verint Systems - pdf 24.63 KB
Visa AP (Australia) Pty Ltd - pdf 1.04 MB
Vitalii Tyshchenko - pdf 266.65 KB
Westcourt Consulting - pdf 108.81 KB
Wood Group Kenny - pdf 244.73 KB
Woolworths Limited - pdf 476.79 KB