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Exemptions, concessions and other ways to reduce FBT

Find out what FBT exemptions and concessions you can use. Reduce your FBT through alternatives such as cash bonuses.

How to reduce your FBT by using alternatives to fully taxable fringe benefits or providing concessional benefits.

Check which work-related items are exempt from FBT, such as portable electronic devices and tools of trade.

Work out if you can apply the minor benefits exemption to a benefit.

Travel by your employees in taxis to or from the workplace, or on public transport you operate, may be exempt from FBT.

FBT exemptions for emergency assistance including first aid, emergency supplies and temporary repairs.

Check if you can claim an FBT exemption for retraining and reskilling redundant employees, redeployment or job seeking.

Check if contributions for employee long service leave, sick leave or redundancy payments are exempt from FBT.