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Fringe benefit tax (FBT)
Te take utu hemihemi
Fringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer. Parliament has passed the Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Bill.
Fringe benefit tax overview

Fringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer.

Returning fringe benefit tax

In your fringe benefit tax (FBT) return, show the taxable value of benefits provided in each of the four categories and the amount of FBT payable. All employers and businesses that provide fringe benefits must file regular FBT returns.

Fringe benefit tax on specific categories of benefits

Motor vehicles, low-interest loans, free, subsidised or discounted goods and services, employer contributions to funds, insurance and superannuation schemes and other benefits.

Calculating fringe benefit tax

You have certain choices among three methods (single rate (formerly flat rate), alternate rate (formerly multi-rate) or short form alternate rate option) and the rates of fringe benefit tax.

Fringe benefit tax in relation to GST and income tax

When you are liable for FBT you should be aware of issues relating to GST and income tax.

Common questions about fringe benefit tax

Some commonly asked questions about FBT.

 

 


Date published: 14 Oct 2004

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