Types of fringe benefits

Fringe benefits tax (FBT) law includes various categories of fringe benefits and specific valuation rules for each category.

You will need to pay FBT even if the benefit is provided to an associate of your employee or by a third party under an arrangement with you.

Follow the links below for more information on:


Next steps:

See also:

Last modified: 23 Jan 2015QC 43852