- Time capsule and airport base station firmware update 7.4.2 how to#
- Time capsule and airport base station firmware update 7.4.2 mac#
Is the car available for the employee's private use? You hold a car when you own it or lease it.Īlternatively, you or your associate may enter into an arrangement with another party for them to provide the car to your employee.ĭo you provide a car for your employee to use for private use Is the car held by you or your associate?
Time capsule and airport base station firmware update 7.4.2 how to#
Outlines what is a car for the purposes of determining if you provide a car benefit.Ī car benefit is not provided but you may provide a residual benefit.ĭeals with vehicles that fall within the residual benefit rules.Įxplains how to calculate the taxable value in respect of the vehicle. The following table will help you to determine whether a car benefit is provided and how to calculate the 'taxable value' of the car fringe benefit.ħ.1.1 Working out if a car benefit is provided and the taxable value of the car fringe benefit Table 1: Working out if a car benefit is provided and the taxable value Outlines when use of a vehicle other than a car will give rise to FBT.Įxplains how to calculate the taxable value of a residual benefit. MT 2034 Fringe benefits tax: private use of motor vehicles other than cars This will most commonly arise where the vehicle that you have provided is not a 'car' as defined in the FBT rules. If a vehicle you (or your associate) provide does not satisfy the above requirements, you may provide a residual benefit. The car needs to be provided in respect of the employment of the employee.Īll subsequent references to an 'employee' in this Chapter are references to the employee and their associates. In some circumstances, the FBT rules will also deem that a car is being made available to an employee.Ī car fringe benefit will generally arise if aįor private purposes by the employee or their associate, orįor private use by an employee or their associate. A car benefit may also arise where you, or an associate of yours, have organised someone else to make that car available. Where you, or an associate of yours, make a car available to an employee (or their associate) for private use, a car benefit may arise. This Chapter helps you to work out the taxable value of a car fringe benefit. Like all fringe benefits, you, as the employer, will be required to calculate and pay the FBT liability in relation to the car fringe benefit. This Chapter deals with the provision of a car benefit.Ī car benefit (as defined in section 7.1) is subject to FBT where it is provided in respect of employment and is not an exempt benefit. Where a vehicle is provided or made available to your employee (or their associate) for their private use, it may be a 'car benefit' or a 'residual benefit'. Make sure you have the information for the right year before making decisions based on that information. Some of the information on this Guide applies to a specific financial year.
If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.
We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and your obligations.
Time capsule and airport base station firmware update 7.4.2 mac#
* Fixes some Back To My Mac issues with connectivity and support for third-party routers. * Fixes an issue when the base station is configured for PPPoE. * Fixes connectivity issues with some third-party devices. * Fixes an issue with clients that enable 802.11 "Power Save". Firmware is now available-quote:The firmware update addresses the following issues: * Fixes some problems with extending and maintaining connectivity with extended networks.
0 kommentar(er)
