FBT&Salary Package全修班- FBT & Salary packaging course
We will put FBT course first, after that carry on the salary packaging portion in order for them to better understanding the accounting concepts. We will list numerous workplace examples and give student the exercises/scenario/template to work through the key points.
Our teacher - More than 21 years financial controller for different companies. Also being external consultant for several companies and coach them how to offer salary packaging to their employee for many years. This course will give you a big picture with all the company FBT tax & salary packaging pratical skills
Course One: FBT & Salary Packaging (4hrs)
FBT Course Outline- 2hours
Topic one – FBT fundamentals
Understand how and why FBT was introduced, taxable values, calculations and exemptions.
Topic two – Cars and car parking
Discover the different methods for calculating the benefits in cars and car parking. This
practical session covers the definition of benefits, calculations, taxable values, statutory
formula and operating cost methods and other applicable benefits.
Topic three – Entertainment
Learn different methods for calculating benefits in entertainment. You’ll examine a matrix of
tax treatment for entertainment expenses and examples of other taxable benefits. This
session will include the definition of benefits, calculations, taxable values, statutory formula
and operating cost methods, exemptions and other applicable benefits.
Topic four – Smart solutions for salary packaging
Learn what benefits you can include in an employee’s remuneration package, how the ATO
approaches the issue, payroll tax and WorkCover legislation, leased cars and bonuses.
Topic five – Relocation and LAFHA
This session covers all the "usual place of residence" issues you need to consider, as well as
what’s exempt and what’s not under FBT when an employee actually moves to a new
residence. It will also cover the difference between travel and "living away from home"
overseas postings and expatriate employees, transport and reducing the taxable value.
Salary Packaging Course Outline- 2hours
1. Introduction to salary packaging
1.1 What is salary packaging?
1.2 What are the benefits of salary packaging?
2. Fundamentals of FBT for salary packaging
2.1 FBT vs. income tax
2.2 Definition of fringe benefit
2.3 Exercise
2.4 Reportable fringe benefits
2.5 Reporting and payment of FBT
3. Policy and administration issues
3.1 Restrictions
3.2 Periods of leave
3.3 End of year adjustments
3.4 Periods of unpaid leave
4. Effective salary sacrifice arrangements
4.1 Income or benefit
4.2 Benefits for associates of the employee
4.3 The ATO ruling
4.4 Requirements for effective salary packaging
4.5 Exercise
5. Treatment of packaged benefits
5.1 Exempt benefits
5.2 Otherwise deductible benefits
5.3 Concessionally taxed benefits
5.4 Fully taxed benefits
6. Exempt and rebatable employers
7. Cars
7.1 Introduction to packaging cars
7.2 Definition of car benefit
7.3 Exempt car benefits
7.4 Luxury cars
7.5 Novated leases
7.6 Package or buy with a loan?
8. On-Costs
8.1 Superannuation guarantee
8.2 Payroll tax and workers’ compensation insurance
9. Packaging example
10. Exercise – Scenario
择业范围：
Tax accountant
Financial accountant
Assistant accountant
授课人数：3-6人小班
授课时间：4 小时
授课地点：208/661 George St, Sydney (near ANZ bank)
优越的性价比：$495 性价比极高
提供详细丰富详细的material和步骤, 让大家熟悉和掌握大型公司的FBT TAX &salary package如何来操作和呈交的.
Ongoing support：· 一对一专业修改简历：我们会课后进行一对一辅导，Resume流程，修改resume，不占用上课时间，我们会根据不同学生的background修改简 历，详细的简历修改是我们ongoing support的重点。 (Resume流程，修改resume，不占用上课时间，我们会一对一的修改。如果没有参加我们课程的同学需要单独修改简历，收费是$150)
另外想提高自己interview技巧的同学可以单独take我们的interview skill课程来提高自己的面试技巧。我们的interview课程一向是为学生的，也是我们的精华所在，我们会讲述如何与雇主和中介的 interview技巧，都是base在我们自己的实践和不断的失败总结上的成功经验，很多同学上了interview课程之后，都感觉豁然开朗，面试技巧也越来越娴熟。课程介绍请见：
免费重听：另外我们为大家提供一个温故知新，拾遗补缺的好机会，大家在完成课程后可以在课程结束后的半年之内，免费重听一次. 让大家免除听不懂，跟不上的后顾之忧。也可以让对我们课程感兴趣的朋友借此机会，把以前学过的知识进一步巩固， 还可对新的 accounting skills有进一步提高。
