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  • 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 a beneficiary of a trust working in the business, benefits you receive in connection with your employment 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
    Last modified: 02 Aug 2018QC 16941