Glossary of Terms
As you work through the course content, you may need to find the meaning of a specialised term or a term you have not encountered before. This glossary can be accessed from any course using the glossary panel on the left hand side of the screen.
Browse the glossary using this index
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FBTFringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer. Parliament has passed the Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Bill. |