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  • Fringe benefits tax tables

    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 2013–14 FBT year includes data processed up to 31 October 2014. 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 Excel spreadsheets, containing FBT data at a much finer level.

    Table 35: Fringe benefits tax, 2011–12 to 2013–14 FBT years

     

    2011–12

    2012–13

    2013–14

    no.

    $m

    no.

    $m

    no.

    $m

    Employers with an FBT liability

     

     

     

     

     

     

    FBT payable

    48,520

    3,706

    48,805

    3,941

    47,510

    4,108

    FBT rebates

    3,435

    109

    3,460

    121

    3,520

    141

    Net FBT

    48,520

    3,597

    48,805

    3,819

    47,510

    3,967

    Employers with no FBT liability

     16,715

     0

     20,795

     0

    20,780

    0

    Total

    65,235

    3,597

    69,600

    3,819

    68,285

    3,967

      Last modified: 08 Aug 2019QC 44934