https://www.taxtmi.com/article/detailed?id=5319 Fringe Benefit Tax imposed an additional levy on employers for benefits provided to employees, payable even when the employer has no taxable income. The author contends such employer-incurred expenditures are not income or profit of the employer but benefits of employees, and therefore cannot constitutionally be treated as the employer's taxable income. Reliance on administrative convenience or the absence of precise employee-level assessments does not, in the author's view, justify taxing one person for another's economic gain and so the levy exceeds the constitutional power to tax income. en-us Tue, 15 Oct 2013 06:07:33 +0530 Tue, 15 Oct 2013 06:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5319 Fringe Benefit Tax imposed an additional levy on employers for benefits provided to employees, payable even when the employer has no taxable income. The author contends such employer-incurred expenditures are not income or profit of the employer but benefits of employees, and therefore cannot constitutionally be treated as the employer's taxable income. Reliance on administrative convenience or the absence of precise employee-level assessments does not, in the author's view, justify taxing one person for another's economic gain and so the levy exceeds the constitutional power to tax income. Articles Income Tax Tue, 15 Oct 2013 06:07:33 +0530 https://www.taxtmi.com/article/detailed?id=5319