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Fringe benefits tax

Work out your fringe benefits tax liability and how to lodge your return.

An overview of FBT. Find out how FBT applies, what you need to do as an employer, and what deductions you can claim.

Find out which benefits are subject to fringe benefits tax (FBT) and how to work out the taxable value of the benefits.

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

How benefits provided to employees of not-for-profit organisations are treated for fringe benefits tax (FBT) purposes.

How salary sacrificing works for employers, including effective arrangements and what can be salary sacrificed.

Work out the FBT to pay, including applying the type 1 or type 2 gross-up rate and the FBT rate.

Registering for FBT, keeping records, getting employee declarations, lodging your FBT return and paying FBT.

How to manage FBT in government organisations. State and territory governments can devolve FBT to departmental level.

Detailed information about fringe benefits tax.