Show download pdf controls
  • Calculation rates



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The following are the calculation rates for the FBT year 1 April 2013 to 31 March 2014.

    Tax rate


    Benchmark interest rate


    The benchmark interest rate is also known as the statutory interest rate. You use it when calculating loan fringe benefits and the interest component for the car operating cost method.

    Housing indexation figures (non-remote)

    ACT 1.045

    NSW 1.051

    NT 1.030

    QLD 1.028

    SA 1.031

    TAS 1.020

    VIC 1.030

    WA 1.057

    Private use of motor vehicle other than a car

    Where a vehicle is used extensively for business, use the following rates to calculate the taxable value of a residual fringe benefit from the private use of a motor vehicle other than a car. Calculate the fringe benefit’s taxable value on a cents-per-kilometre basis.

    Engine capacity – rates per kilometre

    Engine capacity

    Rates per kilometre

    0 to 2,500cc

    49 cents

    Over 2,500cc

    59 cents


    15 cents

    Car parking threshold


    Last modified: 16 May 2014QC 39720