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  • Fringe benefits tax

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Fringe benefits tax (FBT), generally speaking, is paid on certain benefits employers provide to their employees or their employees’ associates in place of salary or wages. Some benefits are exempt from FBT and others are only taxed if the value exceeds a certain threshold.

    Data for each FBT year includes data from FBT returns processed up to 31 October after the relevant FBT year. For example, data for the 2012–13 FBT year includes data processed up to 31 October 2013. The FBT year runs from 1 April to 31 March each year.

    The number of employers has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

    Find out more

    We also have a set of more detailed tables available, in the form of ExcelExcel spreadsheets, containing FBT data at a much finer level.

    Table 35: Fringe benefits tax, 2010–11 to 2012–13 FBT years

     

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Employers with an FBT liability

     

     

     

     

     

     

    FBT payable

    50,355

    3,654

    48,520

    3,706

    48,805

    3,941

    FBT rebates

    3,500

    102

    3,435

    109

    3,460

    121

    Net FBT

    50,355

    3,552

    48,520

    3,597

    48,805

    3,819

    Employers with no FBT liability

     16,070

     0

     16,715

     0

     20,795

     0

    Total

    66,430

    3,552

    65,235

    3,597

    69,600

    3,819

      Last modified: 20 Jun 2014QC 39946