ato logo
Search Suggestion:

Fringe benefits tax – historical rates and thresholds

Historical fringe benefits tax (FBT) rates and thresholds for the 2014–15 to 2018–19 FBT years.

Last updated 5 March 2023

The FBT year runs from 1 April to 31 March.

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

FBT rate and gross-up rates for FBT

Table 1: FBT Type 1 gross-up rate

FBT year

FBT rate

Type 1 gross-up rate

31 March 2019

47%

2.0802

31 March 2018

47%

2.0802

31 March 2017

49%

2.1463

31 March 2016

49%

2.1463

31 March 2015

47%

2.0802

Table 2: FBT Type 2 gross-up rate

FBT year

FBT rate

Type 2 gross-up rate

31 March 2019

47%

1.8868

31 March 2018

47%

1.8868

31 March 2017

49%

1.9608

31 March 2016

49%

1.9608

31 March 2015

47%

1.8868

Table 3: Record keeping exemption threshold

FBT year ending

Record keeping exemption threshold

31 March 2019

$8,552

31 March 2018

$8,393

31 March 2017

$8,286

31 March 2016

$8,164

31 March 2015

$7,965

Table 4: Motor vehicle (other than a car) – cents per kilometre rate

FBT year ending

0–2500cc

Over 2500cc

Motor cycles

31 March 2019

54c

65c

16c

31 March 2018

53c

63c

16c

31 March 2017

52c

63c

16c

31 March 2016

51c

61c

15c

31 March 2015

50c

60c

15c

Table 5: Car parking threshold

FBT year ending

Car parking threshold ($)

31 March 2019

$8.83

31 March 2018

$8.66

31 March 2017

$8.48

31 March 2016

$8.37

31 March 2015

$8.26

Table 6: Statutory or benchmark interest rate

FBT year ending

Statutory or benchmark
interest rate (%)

31 March 2019

5.20%

31 March 2018

5.25%

31 March 2017

5.65%

31 March 2016

5.65%

31 March 2015

5.95%

Table 7: Housing indexation figures

FBT year ending

NSW

VIC

QLD

SA

WA

TAS

NT

ACT

31 March 2019

1.024

1.018

0.999

1.004

0.924

1.040

0.932

1.016

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

Table 8: Reasonable food and drink amounts (per week) for LAFHA – Australia

For

FBT year ending 31 March 2019

FBT year ending 31 March 2018

FBT year ending 31 March 2017

FBT year ending 31 March 2016

FBT year ending 31 March 2015

One adult

$265

$247

$242

$241

236

Two adults

$398

$371

$363

$362

354

Three adults

$531

$495

$484

$483

472

One adult and one child

$332

$309

$303

$302

295

Two adults and one child

$465

$433

$424

$423

413

Two adults and two children

$532

$495

$485

$484

472

Two adults and three children

$599

$557

$546

$545

531

Three adults and one child

$598

$557

$545

$544

531

Three adults and two children

$665

$619

$606

$605

590

Four adults

$664

$619

$605

$604

590

Each additional adult

$133

$124

$121

$121

$118

Each additional child

$67

$62

$61

$61

$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.
Table 9: Reasonable food and drink amounts for one adult (per week) by cost groups – overseas

Cost group

FBT year ending 31 March 2019

FBT year ending 31 March 2018

FBT year ending 31 March 2017

FBT year ending 31 March 2016

FBT year ending 31 March 2015

1

$137

$137

$137

$137

$137

2

$201

$201

$201

$201

$201

3

$273

$273

$273

$273

$246

4

$310

$310

$310

$310

$310

5

$437

$437

$437

$437

$419

6

$537

$537

$537

$537

$492

QC61926