Fringe benefit categories

In past FBT returns, some benefits provided to employees of airlines and travel agents were classified as airline transport fringe benefits. For the FBT year ended 31 March 2014 and later years, these fringe benefits will be included under the Expense payments, Property or Residual categories.

This section provides an overview of each type of fringe benefit and will help you to complete item 23:


Make sure that you do not include the gross-up calculation in the amounts you show at this item.

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There are specific valuation rules for each fringe benefit category. Before you can calculate the taxable value of any benefit and complete the details in the 'Taxable value of benefits' column, you must identify the category of the benefit you provided and do the appropriate calculations for that category.

Find out more

Fringe benefits tax – a guide for employers

End of find out more

Non-profit organisations

You must include the taxable value of the benefits you provided (not the aggregate non-exempt amount) if you are:

  • an eligible public benevolent institution
  • an eligible health promotion charity
  • a public hospital
  • a non-profit hospital
  • a public ambulance service.

The information you include in the 'Taxable value of benefits' column is based on the total of the individual base non-exempt amounts for all employees you calculated at steps 3 and 5 of item 14C.

The figures you place in the 'Taxable value of benefits' column must be the amounts before the capping amounts ($30,000 or $17,000) are deducted.

Last modified: 27 Mar 2015QC 44652