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