Reportable fringe benefits - facts for employees

Introduction

This information will help you understand the reportable fringe benefits amount included on your payment summary. It explains:

• what a fringe benefit is
• who pays fringe benefits tax (FBT)
• the different types of fringe benefits
• what a reportable fringe benefits amount is
• how your reportable fringe benefits amount is calculated
• what happens when you have fringe benefits reported on your payment summary.

Last Modified: Friday, 10 July 2009