Taxation Determination

TD 2019/4

Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2019?


Exclamation Relying on this Ruling

This publication (excluding appendices) is a public ruling for the purposes of the Taxation Administration Act 1953.

If this ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in the ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this ruling

Further, if we think that the ruling disadvantages you, we may apply the law in a way that is more favourable to you.


1. The exemption threshold for the fringe benefits tax (FBT) year commencing 1 April 2019 is $8,714. This replaces the amount of $8,552 that applied in the previous year commencing 1 April 2018.

Date of effect

2. This Determination applies to the FBT year commencing 1 April 2019.

Commissioner of Taxation
27 March 2019

Appendix 1 - Explanation

Exclamation This Appendix is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.

3. Two conditions must be satisfied for the record-keeping exemption arrangements to apply to an employer for an FBT year:

a base year needs to be established, and
during the FBT year immediately before the current year, the employer has not received a notice from the Commissioner requiring the employer to resume record keeping.

4. Section 135C of the Fringe Benefits Tax Assessment Act 1986 sets out a number of conditions that must be met before an FBT year is a base year of an employer. One of the conditions is that the employer's aggregate fringe benefits amount in the base year does not exceed the exemption threshold.

5. The exemption threshold set in this Determination has been ascertained by applying an indexation factor of 1.019 (reflecting the movement in the All Groups Consumer Price Index for the eight capital cities for the year ending 31 December 2018) to the previous year's threshold.


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft


ATO references:

Previous Rulings/Determinations:
TD 2014/4
TD 2015/5
TD 2016/2
TD 2017/2
TD 2018/5

ISSN: 2205-6211

Business Line:  PGH

Legislative References:
FBTAA 1986
FBTAA 1986 135C
TAA 1953