Assertion: benefit | /r/HasProperty | exempt
Facets:
value: from fbt
type: OTHER
value: from others
type: OTHER
Source sentences:
text: However, some benefits are exempt from FBT and others are only taxed if the value exceeds some threshold amount.
text: Note: When a benefit is exempt, it does not mean it is not a FBT, instead, it is interpreted as there is 0% FBT liability.