Better FBT practices

Administration of fringe benefits tax

Better practices for the administration of FBT outlines five better practices to help government departments and agencies better administer their fringe benefits tax (FBT) obligations.

It is designed to meet the needs of Chief Executives, Chief Financial Officers and FBT Risk Managers who are responsible for governance and control arrangements (including implementing appropriate risk and control arrangements), and managing resource requirements.

See also:

Better practices for the administration of FBT

Managing specific fringe benefit types

Better practices for managing specific fringe benefit types outlines the legislative basis for fringe benefits tax (FBT) and provides guidance for managing specific benefit types. It outlines better practices that government departments and agencies can adopt to help ensure that the capture and reporting of information for each benefit type complies with legislative requirements and related Tax Office rulings and guidance material.

It is designed to meet the needs of FBT Managers or other staff members that have specific FBT responsibilities such as human resources staff, fleet managers and others involved in the day-to-day administration of FBT.

See also:

Better practices for managing specific fringe benefit types