Fringe benefits tax and road tolls

Terms we use When we say: you or your, we mean you as an employer employee, we mean your employee or their associate road tolls, we mean road or bridge tolls pool car, we mean a car that is available for use during the working day: by one or more employees, and for business purposes, such as banking, visiting clients and delivering goods.

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.