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.

Benefits quick reference
Use this list of common benefits to quickly find the information you need about FBT.

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.

Entertainment-related fringe benefits
Work out if FBT applies to food, drink or recreation, and any associated travel or accommodation.

Expense payment fringe benefits
Check if you provide expense payment fringe benefits to your employees, and calculate the taxable value of the benefits.

Loan and debt waiver fringe benefits
Find out if FBT applies when you lend money to an employee or forgive their debt, and how much you pay.

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.

Property fringe benefits
What to do if you give your employees property fringe benefits, such as physical goods, real estate or shares.

Residual fringe benefits
Check if you provide residual fringe benefits to your employees, and calculate the taxable value of the benefits.