As we have crossed the line of 31 March for another year inevitably the topic of tax enters our minds and equally as important, so does Fringe Benefit Tax (FBT). The 2018 fourth quarter Fringe Benefit Tax return or Annual Fringe Benefit Tax return for the year ended 31 March 2018 is due by 31 May 2018, so the time is nigh to turn our attention to the usual trip-ups in the FBT rules and any changes in these that have come up in the last year.
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