The Tax Office has released the minutes of the 12 August 2010 meeting of the NTLG FBT Sub-committee. Issues discussed at the meeting included:

• - internet access costs, laptops and the s 58X exemption for work-related items (see para [21] of this Bulletin);
• - s 23AG ITAA 1936 and the otherwise deductible rule in fly-in-fly-out arrangements;
• - no private use declarations for business travel greater than 5 nights;
• - prepaid novated lease payments relating to a novation that has ceased; and
• - exempt benefits relating to the Australian Traineeship System.