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  • ATO action to reduce the gap

    Our overarching focus is on help and education and ensuring that our public advice and guidance assists employers to comply. We also conduct targeted risk-based reviews and audits.

    We recognise that complexity in the FBT law can hamper employers' engagement with the system.

    Industry engagement

    We will continue our work with industry groups to:

    • resolve common issues
    • promote education strategies
    • gather industry insights to inform our areas of focus.

    We will leverage our treatments in conjunction with the tax profession and industry associations.

    Population strategies

    We recognise there are significant differences and drivers of behaviour in identifiable employer populations, as well as compliance with, and access to, exemptions and concessions. We are implementing a differentiated approach to cover the FBT needs of all these populations.

    Small business employers

    With a significant population size, one-to-many treatments are more effective than case-by-case engagements, reviews or audits targeting small business employers.

    FBT small business education program

    We will continue to focus on our educational products designed specifically for employers in this market segment. We will use marketing and communications to encourage participation by small businesses.

    We have developed a series of educational products which we began rolling out in early July 2020.

    Car Fringe Benefits education

    The most common fringe benefit is the provision of the use of a car. We regularly run a webinar, Employers: an introduction to car fringe benefits. This webinar leads employers through various scenarios, and educates people on:

    • what car fringe benefits are
    • methods to value benefits
    • records to keep
    • how to lodge and pay.

    Since July 2020, we delivered a number of webinars to small business employers. The feedback from participants has indicated that 98% would recommend the webinar to other small business employers.

    We have also produced videos which will soon be published on atoTV on Calculating car fringe benefits tax. These work through how to calculate car fringe benefits using our online calculator, and how to complete the fringe benefits tax return.

    See also:

    Expense payments Fringe Benefits Education

    Expense payments are the second most common fringe benefit. We regularly run a webinar: Employer: Expense payment fringe benefits. The webinar leads employers through

    • What an expense payment fringe benefit is
    • How to identify if expense payments are being provided
    • What records will need to be kept

    See also:

    Compliance engagements

    Using data and analytics, we will undertake targeted compliance engagements for high-risk employers. Our focus is on helping employers resolve issues and comply into the future.

    Large employers

    We are engaging with the largest FBT employers to confirm their level of compliance. We assist them to self-assess their compliance and review their systems, processes, policies governance and record keeping, while focusing on tailored help, education and issues management.

    See also:

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      Last modified: 19 Oct 2021QC 64017