Fringe benefits tax (FBT) - A guide for employers

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Chapter	Chapter content
1	What is fringe benefits tax (FBT)?
2	Calculating FBT
3	How FBT works
4	Record keeping
5	Reportable fringe benefits
6	Non-profit organisations and FBT
7	Car fringe benefits
8	Loan and debt waiver fringe benefits
9	Expense payment fringe benefits
10	Housing fringe benefits
11	Living away from home allowance fringe benefits
12	Airline transport fringe benefits
13	Board fringe benefits
14	Entertainment
15	Tax-exempt body entertainment fringe benefits
16	Car parking fringe benefits
17	Property fringe benefits
18	Residual fringe benefits
19	Reductions in taxable value
20	Exempt benefits
21	Employee cars – Applying the ‘otherwise deductible’ rule
Definitions
The legislation
More information

Last Modified: Thursday, 21 September 2006