FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 for limited categories of employers. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 8 contracts
Samples: Medical Officers' (Queensland Health) Certified Agreement (No.4) 2015, Medical Officers' (Queensland Health) Certified Agreement (No.4) 2015, Medical Officers' Certified Agreement
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 (Cth) for limited categories of employersemployees. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 7 contracts
Samples: Nurses and Midwives (Queensland Health and Department of Education) Certified Agreement (Eb10) 2018, Medical Officers' (Queensland Health) Certified Agreement (No. 5) 2018, Medical Officers' (Queensland Health) Certified Agreement (No.5) 2018
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 for limited categories of employersemployees. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 2 contracts
Samples: Nurses and Midwives Certified Agreement (Eb9) 2016, Nurses and Midwives Certified Agreement
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 Xxx 0000 for limited categories of employers. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 2 contracts
Samples: Queensland Public Health Sector Certified Agreement (No. 7) 2008 (Eb7), Medical Officers’ Certified Agreement
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 (Cth) for limited categories of employers. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 1 contract
Samples: Health Practitioners and Dental Officers (Queensland Health) Certified Agreement (No. 1) 2015
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 (Cth) for limited categories of employers. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, in or in connection with, with a public hospitalhospital or predominantly involved in connection with public ambulance services.
Appears in 1 contract
Samples: Health Practitioners and Dental Officers (Queensland Health) Certified Agreement (No. 2) 2016
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 Xxx 0000 (Cth) for limited categories of employersemployees. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospital.
Appears in 1 contract
Samples: Certified Agreement
FBT Exemption Cap. The FBT exemption cap is a tax concession under the Fringe Benefits Tax Assessment Act 1986 (Cth) for limited categories of employers. The FBT exemption cap is not an employee entitlement. The manner of the application of the FBT exemption cap is determined by the employer in accordance with the FBT legislation. Under the FBT legislation, to be eligible for the FBT exemption cap at the time fringe benefits are provided, the duties of the employment of an employee must be exclusively performed in, or in connection with, a public hospitalhospital or predominantly involved in connection with public ambulance services.
Appears in 1 contract
Samples: Nurses and Midwives Certified Agreement (Eb11) 2022
