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SEPL case update: Ownership vs employment implications for fringe benefits tax
02/04/2026
The Full Federal Court has confirmed that no fringe benefits tax (FBT) is payable in the SEPL Pty Ltd case, restoring the Administrative Appeals Tribunal’s (AAT) earlier decision. This ruling is particularly significant for family‑owned and private business groups, as it clarifies how everyday arrangements can trigger, or avoid, substantial FBT exposure. The case emphasises […]