• 18.10 Other reductions in taxable value

    A number of fringe benefits attract concessional treatment. The concession is a reduction in the taxable value of the fringe benefit that results in a reduced amount of FBT, or even no FBT, being payable.

    The following is a list of reductions that may apply to residual fringe benefits:

    • remote area residential fuel
    • remote area holiday transport
    • overseas employment holiday transport
    • relocation - temporary accommodation
    • in-house fringe benefits - tax-free threshold
    • overseas employees - education of children.

    For more on the reductions, refer to Reductions in fringe benefit taxable value.

      Last modified: 15 Apr 2015QC 17817