• Fringe benefits tax

    If you're an employer and you provide fringe benefits to your employees, you may have to pay fringe benefits tax (FBT).

    Some common fringe benefits are:

    • private use of a work car by an employee or director
    • paying private expenses for an employee or director, such as school fees or health insurance costs.

    We recommend you register for FBT as soon as you've decided you'll provide benefits.

    See also:

    How to register or cancel FBT

    You need to register for FBT once you have determined that you are providing fringe benefits and have to pay FBT.

    You can register for FBT, or cancel your FBT registration:

    • through your registered tax agent
    • by phone – if you're an authorised contact for the business, phone us on the business enquiries line
    • by lodging a form:  

    See also:

    Last modified: 06 Feb 2017QC 31791