Reporting fringe benefits on your payment summary

If the value of certain fringe benefits (other than excluded fringe benefits) you receive is more than $2,000 in an FBT year, your employer must record that amount on your payment summary for the income year you receive them in. This applies even if your employer is not liable to pay FBT and is eligible for FBT concessions.

    Last modified: 23 Jun 2016QC 16122