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Calculation rates

Last updated 26 March 2015

The following are the calculation rates for the FBT year 1 April 2014 to 31 March 2015.

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 1.017

NSW 1.037

NT 1.076

QLD 1.022

SA 1.024

TAS 1.010

VIC 1.020

WA 1.067

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

50 cents

Over 2,500cc

60 cents


15 cents

Car parking threshold