Show download pdf controls
  • Fringe benefits tax

    For business, not-for-profit and government employers. Find out how FBT affects you and what you need to do.

    How fringe benefits tax works
    An overview of FBT. Find out how FBT applies, what you need to do as an employer, and what deductions you can claim.

    Types of fringe benefits
    Find out which benefits are subject to fringe benefits tax (FBT) and how to work out the taxable value of the benefits.

    Exemptions, concessions and other ways to reduce FBT
    Find out what FBT exemptions and concessions you can use. Reduce your FBT through alternatives such as cash bonuses.

    FBT concessions for not-for-profit organisations
    How benefits provided to employees of not-for-profit organisations are treated for fringe benefits tax (FBT) purposes.

    Salary sacrificing
    How salary sacrificing works for employers, including effective arrangements and what can be salary sacrificed.

    Calculating your FBT
    Work out the FBT to pay, including applying the type 1 or type 2 gross-up rate and the FBT rate.

    FBT registration, lodgment, payment and reporting
    Registering for FBT, keeping records, getting employee declarations, lodging your FBT return and paying FBT.

    Government organisations and FBT
    How to manage FBT in government organisations. State and territory governments can devolve FBT to departmental level.

    Last modified: 12 Jan 2023QC 71121