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1. Some employers might have exemption or rebate, such charities. Their employees may be better off salary packaging, even if FBT is payable.
2 Some items are exempt or concessional, such as car benefits. It can be packaged by any one.
3. If employer does not pass on FBT liability to employee, lucky you, make most of it.
4. Some fringe benefits may not be packaged but provided by employer directly. Exemption and concession also may apply. Better to ask employer to provide, such as in-house benefits (discount of good/services), car parking benefit (subject to conditions), relocation & LAFHA, etc. |
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