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  • Fringe benefits tax – historical rates and thresholds

    This information contains historical fringe benefits tax (FBT) rates and thresholds for the 2012–13 to 2016–17 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.

    Record keeping exemption threshold

    FBT year ending

    Record keeping exemption threshold

    31 March 2017

    $8,286

    31 March 2016

    $8,164

    31 March 2015

    $7,965

    31 March 2014

    $7,779

    31 March 2013

    $7,642

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

    FBT year ending

    0–2500cc

    Over 2500cc

    Motor cycles

    31 March 2017

    52c

    63c

    16c

    31 March 2016

    51c

    61c

    15c

    31 March 2015

    50c

    60c

    15c

    31 March 2014

    49c

    59c

    15c

    31 March 2013

    48c

    57c

    14c

    Car parking threshold

    FBT year ending

    Car parking threshold ($)

    31 March 2017

    $8.48

    31 March 2016

    $8.37

    31 March 2015

    $8.26

    31 March 2014

    $8.03

    31 March 2013

    $7.83

    Statutory or benchmark interest rate

    FBT year ending

    Statutory or benchmark
    interest rate (%)

    31 March 2017

    5.65%

    31 March 2016

    5.65%

    31 March 2015

    5.95%

    31 March 2014

    6.45%

    31 March 2013

    7.40%

    Housing indexation figures

    FBT year ending

    NSW

    VIC

    QLD

    SA

    WA

    TAS

    NT

    ACT

    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

    31 March 2013

    1.060

    1.040

    1.028

    1.042

    1.035

    1.039

    1.026

    1.056

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

    For

    FBT year ending 31 March 2017

    FBT year ending 31 March 2016

    FBT year ending 31 March 2015

    FBT year ending 31 March 2014

    FBT year 1 Oct 2012 to 31 March 2013

    One adult

    $242

    $241

    236

    $233

    $250

    Two adults

    $363

    $362

    354

    $350

    $400

    Three adults

    $484

    $483

    472

    $467

    $450

    One adult and one child

    $303

    $302

    295

    $292

    $325

    Two adults and one child

    $424

    $423

    413

    $409

    $450

    Two adults and two children

    $485

    $484

    472

    $468

    $450

    Two adults and three children

    $546

    $545

    531

    $527

    $524

    Three adults and one child

    $545

    $544

    531

    $526

    $524

    Three adults and two children

    $606

    $605

    590

    $585

    $599

    Four adults

    $605

    $604

    590

    $584

    $599

    Each additional adult

    $121

    $121

    $118

    $117

    $150

    Each additional child

    $61

    $61

    $59

    $59

    $75

    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 2017

    FBT year ending 31 March 2016

    FBT year ending 31 March 2015

    FBT year ending 31 March 2014

    1

    $137

    $137

    $137

    $137

    2

    $201

    $201

    $201

    $201

    3

    $273

    $273

    $246

    $246

    4

    $310

    $310

    $310

    $310

    5

    $437

    $437

    $419

    $419

    6

    $537

    $537

    $492

    $510

    Note: For the period 1 October 2012 to 31 March 2013, use the rates for the same period in the Reasonable food and drink amounts (per week) for LAFHA – Australia table.

    Last modified: 17 Mar 2021QC 61926