Employee benefits in state and local governments /

Mode of access: Internet.

The 1998 tax reform proposal fringe benefits tax and nonprofit organisations

Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits that have been provided to their employees or to associates of those employees. It was introduced on 1 July 1986 to improve the equity of the taxation system because non-salary and wage benefits were escaping the taxation base. FBT ensures that tax is paid on those fringe benefits provided in place of, or in addition to, salary or wages of employees.

Assessing taxpayer response to legislative changes: A case study of ‘in-house’ fringe benefits rules

On 22 October 2012, the Australian Federal Government announced the removal of the $1,000 in-house fringe benefits concession when used as part of a salary packaging arrangement. At the time of the announcement, the Federal Government predicted that the removal of the concession would contribute additional tax revenue of $445 million over the following four years as well as an increase of GST payments to the States and Territories. However, anecdotal evidence at the same time indicated that the Australian employer response was to immediately stop providing employees with such in-house fringe benefits via salary sacrificing arrangements. Data presented in this article, collected from a combination of interviews with tax managers of four Australian entities as well as a review of the published archival data, confirms that the abolition of the $1,000 in-house fringe benefits concession was perceived as a negative change, whereby employees were considered the ‘big losers’ despite assertions by the Federal Government to the contrary. Using a conceptual map of tax rule change developed by Oats and Sadler, this article seeks to understand the reasons for this fringe benefits tax change and taxpayer response. In particular, the economic and political factors, and the responses of the relevant taxpayers (employers) are explored. Drawing on behavioural economic concepts, the actions, attitudes and response of employers to the rule change are also examined. The research findings suggest that the decision by Australian employers to cease providing the in-house fringe benefits as part of a salary-packaging arrangement after the legislative amendment was impacted by more than simple rational behaviour.

Payouts from employee benefit plans.

S/N 029-001-03180-7 (GPO)

Seventy-three employee-benefit plans in the petroleum refining industry,

Mode of access: Internet.

Benefits for professional staff in ARL libraries /

At head of title : Systems and Procedures Exchange Center.

Collective bargaining provisions : employee-benefit plans /

"September 1949."

Retirement benefits of American workers : new findings from the September 1994, current population survey.

"September 1995."

Employee benefit plans : employee leasing.

Shipping list no.: 90-413-P.

Employee benefit plans : joint and survivor.

Caption title.

Employee benefit plans : minimum vesting standards : defined contribution plans.

Mode of access: Internet.

Federal employee health benefits network program [microform] : hearing before the Subcommittee on Compensation and Employee Benefits of the Committee on Post Office and Civil Service, House of Representatives, Ninety-sixth Congress, second session, June 17, 1980.

Reuse of record except for individual research requires license from Congressional Information Service, Inc.

Pensions and other employee welfare plans; a survey of funds held by state and national banks in New York State.

Mimeographed.

Pension and health benefits of American workers : new findings from the April 1993 Current Population Survey /

Mode of access: Internet.

Public Employee Pension Plan Reporting and Accountability Act of 1982 : report of the Committee on Education and Labor, U.S. House of Representatives on H.R. 4928 together with a dissenting view (to accompany H.R. 4928 which on November 10, 1981, was jointly referred to the Committee on Education and Labor and the Committee on Ways and Means) (including cost estimate of the Congressional Budget Office).

"May 17, 1982."