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Calculation rates

Last updated 20 March 2016

The following are the calculation rates for the FBT year 1 April 2015 to 31 March 2016.

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 0.989

NSW 1.032

NT 1.043

QLD 1.022

SA 1.020

TAS 1.011

VIC 1.020

WA 1.028

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

51 cents

Over 2,500cc

61 cents


15 cents

Car parking threshold