| Country | New development | Further reading |
| Australia | On 18 June 2024, the Administrative Appeals Tribunal of Australia released the court decision in connection with case BQKD and Commissioner of Taxation (Taxation) [2024] AATA 1796 (10 May 2024). The court concluded that car benefits provided to directors of a corporate trustee were taxable fringe benefits arguing that:
(i) the company was not in an employment relationship with the directors who were the beneficiaries of the non-cash benefits (the directors were not integrated into the hierarchy of the company and there is no evidence of a board resolution establishing a contract of employment or an evidence of control)
(ii) and even if such employment relationship existed, the court was not satisfied that the benefits were available to those individuals in connection with their employment in the relevant sense. | Australia 1.1.2 |
| Assented on 24 June 2024, the New South Wales's Revenue Legislation Amendment Bill 2024 (Act No 38 of 2024) details the rules relating to the payroll tax relief available to medical centres paying wages to general practitioners. | Australia 1.1.4 |
| On 26 June 2024, |
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