• Better practices for managing specific fringe benefit types


    This information outlines the legislative basis for fringe benefits tax (FBT) and provides guidance for managing specific benefit types. It outlines better practices that entities can adopt to help ensure that the capture and reporting of information for each benefit type complies with legislative requirements and related ATO rulings and guidance material.

    The information is designed to help FBT Managers and other staff who have specific FBT responsibilities such as human resources staff, fleet managers and others involved in the day-to-day administration of FBT, to effectively meet an entity's FBT obligations.

    Relevant legislation

    FBT legislation comprises:


    This information has not been prepared as a technical reference on FBT. Therefore, it is important that you use it in conjunction with, not as a substitute for, FBT legislation and ATO guidance.

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      Last modified: 17 Jul 2012QC 21998