| Better practices for the administration of FBT |
| Outline of five better practices to assist entities better administer their fringe benefits tax (FBT) obligations. |
| 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 - return lodgment and payment |
| Information on who must lodge a fringe benefits tax (FBT) return, how and when to lodge, late lodgment penalties, amending a return, how and when to pay and paying by instalments. |
| 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 (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 |
| 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 |
| 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. |
| Application to register for fringe benefits tax |
| Use this form to apply for registration for fringe benefits tax (FBT). NAT 1055. |
| Approved worker entitlement funds |
| List of approved worker entitlement funds and information on how to become an approved worker entitlement fund. |
| Better practices for managing specific fringe benefit types |
| This information outlines the legislative basis for fringe benefits tax (FBT) and provides guidance for managing specific benefit types. |
| Calculating fringe benefits tax |
| Information to help you self-assess your fringe benefits tax payable. |
| 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. |
| 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). |
| FBT exemption for fly-in/fly-out arrangements remote and non-remote overseas locations |
| Document contains the Commissioner's assessment of overseas locations as remote or non--remote for FBT purposes |
| FBT reporting exclusion - personal security measures |
| This fact sheet outlines the conditions that must apply before a fringe benefit provided by an employer to address security concerns relating to the personal security of an employee or an associate can be excluded from the reporting requirements. |
| Fringe benefits tax - a guide for employers |
| Comprehensive fringe benefits tax (FBT) information including how FBT works, benefit categories, calculating FBT, keeping FBT records, reportable fringe benefits, exempt benefits and reductions in the taxable value of certain fringe benefits. |
| 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 - nominated state or territory bodies |
| Information on state and territory governments devolving the administration and payment of fringe benefits tax (FBT) to a departmental level. |
| Fringe benefits tax - pooled or shared car reporting exclusion |
| Outline of the conditions that must apply for car fringe benefits arising from the use of a pooled or shared car to be excluded from the fringe benefits tax reporting requirements. |
| Fringe benefits tax - remote areas |
| Employers who provide fringe benefits to employees living in remote areas may qualify for fringe benefits tax (FBT) concessions. This explains the definition of a remote area and includes lists of remote and non-remote locations. |
| Fringe benefits tax - what you need to know |
| As an employer who may be providing fringe benefits to your employees, you need to know how fringe benefits tax (FBT) works. |
| Fringe benefits tax (FBT) and entertainment for government |
| A guide for government departments to assist them to understand how FBT and entertainment works. |
| 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) and entertainment for small business |
| This guide helps small business employers to understand how fringe benefits tax (FBT) and entertainment works and to decide whether or not they may have to pay FBT. |
| 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 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. |
| Fringe benefits tax exempt benefits |
| A number of benefits are exempt from fringe benefits tax including certain benefits provided by religious institutions and benefits provided by international organisations and public benevolent institutions. |
| Fringe benefits tax for small business |
| A guide to the most commonly provided fringe benefits for small business. (NAT 8164) |
| Fringe benefits tax record keeping |
| This information forms Chapter 4 of Fringe benefits tax - a guide for employers. A fringe benefit may be provided by another person on behalf of an employer. It may also be provided to another person on behalf of an employee (for example, a relative). |
| Living-away-from-home allowances and benefits |
| If you are an employee receiving a living-away-from-home-allowance (LAFHA) or benefits, you need to be aware of changes to the tax treatment of your allowance or benefits, which apply from 1 October 2012. |
| Living-away-from-home declarations |
| Declarations for fringe benefits tax (FBT) living-away-from-home allowances or benefits for accommodation and food or drink received by an employee from an employer. |
| 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. |
| Reductions in fringe benefit taxable value |
| A number of fringe benefits attract concessional treatment which reduces the taxable value of the fringe benefit resulting in a reduced amount of fringe benefits tax, or even no fringe benefits tax, being payable. |
| Reportable fringe benefits |
| If you are an employer that provides fringe benefits to an employee, you may need to report the grossed-up taxable value on the employee's payment summary. |
| Reportable fringe benefits - facts for employees |
| Information to help employees understand the reportable fringe benefits amount included on their payment summary. |
| 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-exempt body entertainment fringe benefits |
| A tax-exempt body entertainment fringe benefit may arise if an employer is wholly or partially exempt from income tax and provides an employee with entertainment by way of food, drink or recreation - including associated accommodation or travel provided. |