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Calculation rates

Last updated 15 May 2014

The following are the calculation rates for the FBT year 1 April 2013 to 31 March 2014.

Tax rate


Benchmark interest rate


The benchmark interest rate is also known as the statutory interest rate. You use it when calculating loan fringe benefits and the interest component for the car operating cost method.

Housing indexation figures (non-remote)

ACT 1.045

NSW 1.051

NT 1.030

QLD 1.028

SA 1.031

TAS 1.020

VIC 1.030

WA 1.057

Private use of motor vehicle other than a car

Where a vehicle is used extensively for business, use the following rates to calculate the taxable value of a residual fringe benefit from the private use of a motor vehicle other than a car. Calculate the fringe benefit’s taxable value on a cents-per-kilometre basis.

Engine capacity – rates per kilometre

Engine capacity

Rates per kilometre

0 to 2,500cc

49 cents

Over 2,500cc

59 cents


15 cents

Car parking threshold