Taxation statistics 2013-14

Fringe benefits tax

This contains:

a Fringe benefits tax summary table, with the data most users want
Fringe benefits tax detailed tables, with more complex data.

Fringe benefits tax summary table

Data for each FBT year includes data from FBT returns processed up to 31 October after the relevant FBT year. For example, data for the 2014–15 FBT year includes data processed up to 31 October 2015. The FBT year runs from 1 April to 31 March each year.

Table 17 Fringe benefits tax, 2012–13 to 2014–15 FBT years

	2012–13		2013–14		2014–15
	no.	$m	no.	$m	no.	$m
Employers with an FBT liability
FBT payable	48,805	3,941	47,510	4,108	46,440	4,279
FBT rebates	3,460	121	3,520	141	3,522	138
Net FBT	48,805	3,819	47,510	3,967	46,440	4,141
Employers with no FBT liability	20,795	0	20,780	0	22,441	0
Total	69,600	3,819	68,285	3,967	68,881	4,141

Fringe benefits tax detailed tables

For help using these, see Using detailed tables.

Table	Description
Table indexExternal Link	FBT detailed tables index This table index lists the different items shown in the FBT detailed tables and specifies which table they appear in
Table 1External Link	Selected items, 2009–10 to 2014–15 FBT return years This table shows most items from the fringe benefit return, for all FBT years between 2009–10 and 2014–15
Table 2External Link	Selected items, for the 2014–15 FBT year, by: industry taxable status
Table 3External Link	Selected items, by range of net FBT payable, for the 2014–15 FBT year

Last modified: 24 Sep 2020QC 48290