A-Z index

Fringe Benefits Tax (FBT)

This information contains fringe benefits tax (FBT) rates and thresholds for the 2014–15 and 2015–16 FBT years.
FBT - 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.
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
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 (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 and fundraising
As an NFP organisation, if you employ people you are liable to pay FBT on benefits provided to your employee (or an associate of your employee) as part of their employment. This is regardless of whether they are engaged in fundraising activities as part of their duties.
Fringe benefits tax return
If you have an FBT liability you must lodge an FBT return.
Fringe benefits tax returns
Not-for-profit employers must assess their fringe benefits tax (FBT) liability and lodge an annual FBT return.
Non-profit organisations and FBT
Fringe benefits tax (FBT) information for non-profit organisations including concessions and endorsement, excluded benefits and calculating FBT.
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 non-profit hospitals and public ambulance services.