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Total reportable fringe benefit amounts

This section is about reportable fringe benefits amounts that you received.

Last updated 4 March 2024

Do not show any benefit less than $3,773.

The government has made changes to the treatment of fringe benefits under the income tests for:

  • net medical expenses tax offset
  • dependant (invalid and invalid carer) tax offset
  • zone and overseas forces tax offset
  • seniors and pensioners tax offset
  • low income superannuation tax offset.

The reportable fringe benefits amount from employers not exempt from FBT under section 57A of the FBTAA 1986 will no longer be adjusted down when we calculate these tax offsets. The same change applies to the amount in the Spouse details section of the tax return.

For more information, see Reportable fringe benefits – facts for employees.

Completing this section

You will need every PAYG payment summary – individual non-business and every PAYG payment summary – foreign employment you received that shows reportable fringe benefits amounts.

To update or add a reportable fringe benefits amount of $3,773 or more in myTax, go to the relevant payment summary type in the Payment summaries section:

MyTax will then show your total reportable fringe benefits amounts in the Income tests section.