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> Tax topics - Fringe benefits tax
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What do you want to do?
Lodge a business activity statement (BAS)
Lodge another statement or return
Pay staff
Apply for an ABN, TFN or other registration
Make a tax payment
Find a rate or calculator
Find a form or publication
Fix a problem
Get help
Your business situation
Where do I start?
Record keeping & invoicing
Income tax
Expenses & deductions
Employing people
Buying & selling goods and services
Selling real estate, shares or your business
Overseas dealings
Your industry or business type
Tax topics A-Z
A-C
D-E
F-G
H-L
M-R
S-Z
List all
Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines
Compliance issues
Our Compliance Program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime
Objections, amendments & reviews
Consultation
About consultation
Micro enterprises
Small & Medium Enterprises
Large business
Excise
Non-profit
Software
Superannuation
Tax professionals
Fringe benefits tax
Fringe benefits tax (FBT) is paid on certain benefits employers provide to their employees or their employees' associates in place of salary or wages.
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Basic topics
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Calculating FBT
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Reportable fringe benefits
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