| Application to register for fringe benefits tax |
| Use this form to apply for registration for fringe benefits tax (FBT). NAT 1055. |
| Changes to the tax treatment of living-away-from-home allowances and benefits |
| Provides information about the legislative changes to fringe benefits tax (FBT) on living-away-from-home allowances and benefits, which took effect from 1 October 2012. Also outlines the transitional rules and special rules for fly-in fly-out and drive-in drive-out workers. |
| Completing your 2013 fringe benefits tax return |
| Step-by-step instructions including examples from a completed return to help you complete each item in the Fringe benefits tax (FBT) return 2013. NAT 2376-03.2013 |
| Declarations |
| This document contains links to declarations required for fringe benefits record keeping. (For more information about record keeping refer to the publication: Fringe benefits tax - a guide for employers). |
| Fringe benefits tax - car calculator |
| The fringe benefits tax (FBT) car calculator helps employers calculate the taxable value of a car fringe benefit using either the statutory formula method or the operating cost method. |
| Fringe benefits tax - exempt motor vehicles |
| This information explains when the use of certain motor vehicles is exempt from fringe benefits tax, and lists vehicles that may qualify for the exemption. |
| Fringe benefits tax - exempt work-related items |
| Explanation of when the provision of certain work-related items is exempt from fringe benefits tax (FBT), and a list of items that qualify for the exemption. |
| Fringe benefits tax - Fundraising |
| FBT may apply when a non-profit organisation conducts fundraising activities and provides benefits to employees or their associates. There are however, certain concessions that can reduce the organisation's liability. |
| Fringe benefits tax - notice of non-lodgment |
| Use this form to notify us if lodgment of a fringe benefits tax (FBT) return for relevant year is not required. |
| Fringe benefits tax - rates and thresholds |
| This information contains fringe benefits tax (FBT) rates and thresholds for the 2011-12 and 2012-13 FBT years. |
| Fringe benefits tax - Tax basics for non-profit organisations |
| Introduction to FBT for non-profit organisations. Explains what FBT is, includes examples of fringe benefits and explains concessions available to certain non-profit organisations. |
| Fringe benefits tax (FBT) and entertainment for non-profit organisations |
| A guide for income tax-exempt non-profit organisations to assist them to understand how FBT and entertainment works. |
| Fringe benefits tax (FBT) return 2013 |
| Lodge this return if you have an FBT liability for the year ending 31 March 2013. Lodge the return by 21 May 2013 unless you lodge via a tax agent who has been given another lodgment date. NAT 1067-02.2013 |
| Fringe benefits tax and Christmas parties |
| This fact sheet contains information for employers about the possible fringe benefits tax implications of providing Christmas parties for their employees and associates. |
| Fringe benefits tax and Christmas parties for tax-exempt bodies |
| This fact sheet gives information on the fringe benefits tax implications of providing Christmas parties for employees (and their associates) of tax-exempt bodies. |
| Fringe benefits tax and public benevolent institution employment arrangements |
| This fact sheet explains the requirements a public benevolent institution must meet to be exempt from paying fringe benefits tax (subject to a capping threshold), including new endorsement requirements from 1 July 2005. |
| Fringe benefits tax and road tolls |
| This fact sheet explains the types of benefits that arise in relation to employee road tolls, when these benefits are exempt from fringe benefits tax (FBT) and outlines methods that you can use to record and value road tolls for FBT purposes. |
| GST and non-commercial activity rules for fringe benefits |
| This fact sheet explains how the non-commercial activity rules apply to a supply made by a charity which is a fringe benefit. This covers fringe benefits and includes exempt benefits under the Fringe Benefits Tax Assessment Act. NAT 7633-07-2010 |
| Non-profit organisations and fringe benefits tax |
| Fringe benefits tax (FBT) information for non-profit organisations including concessions and endorsement, excluded benefits and calculating FBT. |
| PBI, HPC and rebatable employers calculator |
| This calculator will help you work out the fringe benefits tax (FBT) for public benevolent institutions (PBIs), health promotion charities (HPCs) and rebatable employers. |
| Salary sacrifice arrangements - reimbursement of expenses |
| This document provides information on the tax consequences of a payment made to you by your employer under a salary sacrifice arrangement in respect of an expense that you have not incurred. |
| Salary sacrifice arrangements for employees |
| Explains what a salary sacrifice arrangement is, the requirements for an effective arrangement, what benefits can be included and the implications entering into an agreement. |
| Tax aspects of incorporating a non-profit organisation |
| If you are considering incorporating your non-profit organisation, the document Tax aspects of incorporating your business provides useful information on the tax consequences of incorporation. |