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  • Fringe benefits tax – historical rates and thresholds

    This information contains historical fringe benefits tax (FBT) rates and thresholds for the 2013–14 to 2017–18 FBT years.

    The FBT year runs from 1 April to 31 March.

    For current and more recent rates, see Fringe benefits tax – rates and thresholds.

    On this page

    FBT rate and gross-up rates for FBT

    FBT Type 1 gross-up rate

    FBT year

    FBT rate

    Type 1 gross-up rate

    31 March 2018

    47%

    2.0802

    31 March 2017

    49%

    2.1463

    31 March 2016

    49%

    2.1463

    31 March 2015

    47%

    2.0802

    31 March 2014

    46.5%

    2.0647

    FBT Type 2 gross-up rate

    FBT year

    FBT rate

    Type 2 gross-up rate

    31 March 2018

    47%

    1.8868

    31 March 2017

    49%

    1.9608

    31 March 2016

    49%

    1.9608

    31 March 2015

    47%

    1.8868

    31 March 2014

    46.5%

    1.8692

    Record keeping exemption threshold

    FBT year ending

    Record keeping exemption threshold

    31 March 2018

    $8,393

    31 March 2017

    $8,286

    31 March 2016

    $8,164

    31 March 2015

    $7,965

    31 March 2014

    $7,779

    Motor vehicle (other than a car) – cents per kilometre rate

    FBT year ending

    0–2500cc

    Over 2500cc

    Motor cycles

    31 March 2018

    53c

    63c

    16c

    31 March 2017

    52c

    63c

    16c

    31 March 2016

    51c

    61c

    15c

    31 March 2015

    50c

    60c

    15c

    31 March 2014

    49c

    59c

    15c

    Car parking threshold

    FBT year ending

    Car parking threshold ($)

    31 March 2018

    $8.66

    31 March 2017

    $8.48

    31 March 2016

    $8.37

    31 March 2015

    $8.26

    31 March 2014

    $8.03

    Statutory or benchmark interest rate

    FBT year ending

    Statutory or benchmark
    interest rate (%)

    31 March 2018

    5.25%

    31 March 2017

    5.65%

    31 March 2016

    5.65%

    31 March 2015

    5.95%

    31 March 2014

    6.45%

    Housing indexation figures

    FBT year ending

    NSW

    VIC

    QLD

    SA

    WA

    TAS

    NT

    ACT

    31 March 2018

    1.024

    1.014

    1.005

    1.010

    0.942

    1.025

    0.933

    0.998

    31 March 2017

    1.025

    1.022

    1.013

    1.016

    0.988

    1.010

    0.997

    0.978

    31 March 2016

    1.032

    1.020

    1.022

    1.020

    1.028

    1.011

    1.043

    0.989

    31 March 2015

    1.037

    1.020

    1.022

    1.024

    1.067

    1.010

    1.076

    1.017

    31 March 2014

    1.051

    1.030

    1.028

    1.031

    1.057

    1.020

    1.030

    1.045

    Reasonable food and drink amounts (per week) for LAFHA – Australia

    For

    FBT year ending 31 March 2018

    FBT year ending 31 March 2017

    FBT year ending 31 March 2016

    FBT year ending 31 March 2015

    FBT year ending 31 March 2014

     

    One adult

    $247

    $242

    $241

    236

    $233

     

    Two adults

    $371

    $363

    $362

    354

    $350

     

    Three adults

    $495

    $484

    $483

    472

    $467

     

    One adult and one child

    $309

    $303

    $302

    295

    $292

     

    Two adults and one child

    $433

    $424

    $423

    413

    $409

     

    Two adults and two children

    $495

    $485

    $484

    472

    $468

     

    Two adults and three children

    $557

    $546

    $545

    531

    $527

     

    Three adults and one child

    $557

    $545

    $544

    531

    $526

     

    Three adults and two children

    $619

    $606

    $605

    590

    $585

     

    Four adults

    $619

    $605

    $604

    590

    $584

     

    Each additional adult

    $124

    $121

    $121

    $118

    $117

     

    Each additional child

    $62

    $61

    $61

    $59

    $59

     

    Note: A person is considered an adult for this purpose if they were 12 years or older before the beginning of the FBT year.
    Reasonable food and drink amounts for one adult (per week) by cost groups – overseas

    Cost group

    FBT year ending 31 March 2018

    FBT year ending 31 March 2017

    FBT year ending 31 March 2016

    FBT year ending 31 March 2015

    FBT year ending 31 March 2014

    1

    $137

    $137

    $137

    $137

    $137

    2

    $201

    $201

    $201

    $201

    $201

    3

    $273

    $273

    $273

    $246

    $246

    4

    $310

    $310

    $310

    $310

    $310

    5

    $437

    $437

    $437

    $419

    $419

    6

    $537

    $537

    $537

    $492

    $510

    Last modified: 15 Mar 2022QC 61926