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