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.

Reducing your FBT liability
How to reduce your FBT by using alternatives to fully taxable fringe benefits or providing concessional benefits.

Work-related items exempt from FBT
Check which work-related items are exempt from FBT, such as portable electronic devices and tools of trade.

Minor benefits exemption
Work out if you can apply the minor benefits exemption to a benefit.

Taxi, ride-sourcing and public transport exemptions
Travel by your employees in taxis to or from the workplace, or on public transport you operate, may be exempt from FBT.

Emergency assistance
FBT exemptions for emergency assistance including first aid, emergency supplies and temporary repairs.

Retraining and reskilling exemption
Check if you can claim an FBT exemption for retraining and reskilling redundant employees, redeployment or job seeking.

Contributions to approved worker entitlement funds
Check if contributions for employee long service leave, sick leave or redundancy payments are exempt from FBT.

Accommodation and location related fringe benefits
FBT on housing, board or living-away-from-home allowance, and concessions for remote or overseas areas and relocations.

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.

FBT on cars, other vehicles, parking and tolls
How FBT applies to cars, other motor vehicles, electric cars, car leasing, car parking and road tolls.