Fringe benefits tax and road tolls


Terms we use

When we say:

  • you or your, we mean you as an employer
  • employee, we mean your employee or their associate
  • road tolls, we mean road or bridge tolls
  • pool car, we mean a car that is available for use during the working day:
    • by one or more employees, and
    • for business purposes, such as banking, visiting clients and delivering goods.
End of attention

This fact sheet explains the types of benefits that arise in relation to employee road tolls, when these benefits are exempt from fringe benefits tax (FBT) and outlines methods that you can use to record and value road tolls for FBT purposes.

    Last modified: 15 Mar 2007QC 19372