Q:  For a not-for-profit business that offers salary sacrifice to its employees, if the salary sacrifice amount is under the exemption threshold of $30,000 per annum, is it required to enter an amount of reportable FBT on the employees’ PAYG payment summary?

Q: A client provides car fringe benefits to a subcontractor who perform his duties within the business of the client and bears no risk in respect of the duties he performs. The payment to the subcontractor is subject to payroll tax. Does the client need to pay FBT on the subcontractor’s car benefit?