A-Z index

Employee benefits

FBT - 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.
FBT changes for employees - Salary packaged meal and other entertainment benefits
Information for employees about changes to the fringe benefits tax treatment of salary packaged meal and other entertainment benefits.
FBT changes to salary packaged meal and other entertainment benefits
Information for employers about changes to the fringe benefits tax treatment of salary packaged meal entertainment and entertainment facility leasing expense benefits.
FBT exemption for fly-in-fly-out arrangements
Document contains the Commissioner's assessment of overseas locations as remote or non-remote for FBT purposes
PAYG withholding for non-cash benefits
This fact sheet explains the withholding requirements for payers when providing a non-cash benefit to a payee.