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  • FBT rates and thresholds

    The FBT rates and thresholds have not changed for the FBT year ending 31 March 2020.

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    FBT rates

    The FBT rates have not changed for the FBT year ending 31 March 2020.

    FBT rates

    FBT year ending

    FBT rate of tax

    Type 1 gross-up rate

    Type 2 gross-up rate

    31 March 2018, 2019, 2020 and 2021

    47%

    2.0802

    1.8868

    Not-for-profit capping thresholds and FBT rebate rate

    The not-for-profit capping thresholds and FBT rebate rate have not changed for the FBT year ending 31 March 2020.

    Not-for-profit capping threshold and FBT rebate rate

    FBT year ending

    Public benevolent institutions, health promotion charities, rebatable employers

    Public and not-for-profit hospitals and public ambulance services

    Meal entertainment and entertainment facility leasing expense benefits (all not-for-profit employers eligible for a cap)

    FBT rebate rate

    31 March 2018, 2019, 2020 and 2021

    $30,000

    $17,000

    $5,000

    47%

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    Last modified: 24 Jun 2020QC 61882