If Section 57A of the Fringe Benefits Tax Assessment Act 1986 applies to you, you can report this to the ATO via Single Touch Payroll reporting. Affected businesses are mainly not-for-profit organisations, such as public benevolent institutions, health promotion charities, some hospitals and public ambulance services. If Section 57A applies, you need to report the benefits that fall under that section in the Reportable fringe benefits amount exempt from FBT under section 57A field, and show other reportable fringe benefits provided to the employees in the Reportable fringe benefits amount field. These don't need to be reported separately. |