What is not subject to FBT

The following are not fringe benefits:

  • payments of salary or wages
  • shares purchased under approved employee share acquisition schemes
  • your employer contributions to complying super funds
  • employment termination payments (for example, a company car given or sold to your employee on termination)
  • payment of amounts deemed to be dividends
  • exempt benefits such as certain benefits provided by religious institutions to their religious practitioners.

Next steps:

See also:

Last modified: 23 Jan 2015QC 43868