Foreign employment income and section 23AG - employees

As an employee, do I pay FBT?

No. Regardless of whether your income is exempt or not, you are not liable for FBT in Australia on the value of fringe benefits your employer provides you with, because FBT is an employer obligation. Your employer may have to pay FBT and will advise you of any reportable fringe benefits by including them on your payment summary.

You must include the amount of any reportable fringe benefits in your tax return but we do not include this amount when we work out your assessable income. However, it may affect other calculations such as:

• the Medicare levy surcharge
• deductions for personal super contributions
• super co-contribution
• entitlements to some income-tested government benefits.

You have to declare the value of any benefits your employer provides you with that are not subject to the FBT regime (see How is my non-cash benefit treated in Australia?)

For more information refer to Reportable fringe benefits - facts for employees.

Sections within Foreign income - fringe benefit tax questions

• Can I claim a FITO for foreign tax I paid on a benefit if my employer paid FBT on it?
• Can I use the FBT living-away-from-home provisions?
• As an employee, do I pay FBT?
• How is my non-cash benefit treated in Australia?