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Fringe benefits tax - rates and thresholds

 
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Capping of concessional FBT treatment for certain employers

Employer

FBT concession

Public benevolent institution (other than public hospitals) and health promotion charities

FBT exemption
(capped at $30,000)

Public hospitals, non-profit hospitals and public ambulance services

FBT exemption
(capped at $17,000)

Rebatable employers - certain non-government and non-profit organisations

FBT rebate
(capped at $30,000)

Religious institutions

FBT rebate
(capped at $30,000)

Last Modified: Friday, 29 June 2012
 
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