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ATO action to reduce the gap

Last updated 29 October 2023

Our overarching focus is on help and education and ensuring our public advice and guidance assists employers to comply. We also conduct targeted risk-based reviews and audits.

We recognise complexity in the fringe benefits tax (FBT) law can hamper employers' engagement with the system.

Industry engagement

We will continue our work with industry groups to:

  • resolve common issues
  • promote education strategies
  • gather industry insights to inform our areas of focus.

We will leverage our treatments in conjunction with the tax profession and industry associations.

FBT small business education program

We will continue to focus on our educational products designed specifically for employers in this market segment. We will use marketing and communications to encourage participation by small businesses.

Car fringe benefits education

The most common fringe benefit is the provision of the use of a car.

Register for our Employer: Introduction to car fringe benefits webinarExternal Link. It leads employers through various scenarios and educates people on:

  • what car fringe benefits are
  • methods to value benefits
  • records to keep
  • how to lodge and pay.

Since 2020, we delivered several webinars to small business employers. Feedback indicates 98% of participants would recommend the webinar to other small business employers.

We have also produced videos on Calculating car fringe benefits tax which will soon be published on atoTVExternal Link. These work through how to calculate car fringe benefits using our online calculator and how to complete the FBT return.

For questions about car fringe benefits, search or ask the ATO communityExternal Link.

Expense payments fringe benefits education

The second most common fringe benefit is expense payments.

Register for our Employer: Expense payment fringe benefits webinarExternal Link. It leads employers through:

  • what an expense payment fringe benefit is
  • how to identify if expense payments are being provided
  • what records will need to be kept.

Watch our latest videos and webinars on atoTVExternal Link.

For questions about expense payment fringe benefits, search or ask the ATO communityExternal Link.

Compliance engagements

Using data and analytics, we undertake targeted compliance engagements for high-risk employers. Our focus is on helping employers resolve issues and comply into the future.

For comprehensive FBT information, see the Fringe benefits tax – a guide for employers on our legal database.