• Fringe benefits tax (FBT)

    Fringe benefits tax (FBT) is a tax employers pay on certain benefits they provide to their employees – including their employees’ family or other associates.

    The benefit may be in addition to, or part of, their salary or wages package.

    If you are a director of a company or trust, benefits you receive may be subject to FBT.

    FBT is separate to income tax and is calculated on the taxable value of the fringe benefits provided.

    The FBT year runs from 1 April to 31 March.

    Find out about:

    Register for FBT

    This video provides information on how to meet your FBT obligations if you provide your employees with a business car.

    This video provides information on how to meet your FBT obligations if you allow your employees or their associates use your lifestyle assets for their personal enjoyment.

    Last modified: 02 Aug 2017QC 16941