A-Z index

Fringe Benefits Tax (FBT)

Fringe benefits tax (FBT) rates and thresholds for employers for the 2018–19 to 2022–23 FBT years. An FBT rate of 47% applies across these years.
FBT - a guide for employers
The ATO's comprehensive guide to fringe benefits tax (FBT).
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 for government
In order to comply with their tax and super obligations, government departments and agencies should ensure they have appropriate governance measures in place covering areas such as structures, procedures, systems, skills, staff and support.
FBT for small business
A guide to the most commonly provided fringe benefits for small business. (NAT 8164).
Fringe benefits tax (FBT)
Fringe benefits tax (FBT) is paid on certain benefits employers provide to their employees or their employees' associates in place of salary or wages.
Fringe benefits tax (FBT) instalment
Labels F1, F2, F3, F4, 6A and 6B. FBT is separate from income tax. If you paid FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your business activity statement.
Fringe benefits tax for not-for-profits
If your not-for-profit organisation provides fringe benefits to its employees, you may have to pay fringe benefits tax (FBT). FBT concessions are available to not-for-profit organisations and can vary depending on the type of not-for-profit organisation.
Fringe benefits tax return
If you have an FBT liability you must lodge an FBT return.
Not-for-profit FBT Calculator
This calculator will help you work out the Fringe benefits tax (FBT) for public benevolent institutions (PBIs), health promotion charities (HPCs), rebatable employers, public and not-for-profit hospitals and public ambulance services.