Fringe benefit tax on specific categories of benefits: Employer contributions to funds, insurance and superannuation schemes

Attributed and non-attributed benefits in relation to employer contributions

Here we cover attributed and non-attributed benefits in relation to employer contributions to funds, insurance and superannuation schemes that are subject to fringe benefit tax.

Within each of the three subcategories liable for fringe benefit tax, the non-attributed threshold is $1,000 per year for each employee.

• If an employee's total benefit in an employer contribution subcategory falls below the threshold, you need not attribute the benefit.
• If you choose to attribute any fringe benefits in a subcategory, even if the total amount of benefits in that subcategory is less than $1,000 per employee, you must attribute all benefits in that subcategory.
• If an employee's total benefit exceeds the threshold of $1,000, you must attribute the benefit to the employee.

If you are choosing the multi-rate calculation process and attributing benefits, we recommend that you identify the benefits that are attributed and non-attributed on a quarterly basis. This approach will save you time at the end of the year when you complete your return for the final quarter.

Other pages in: Employer contributions to funds, insurance and superannuation schemes

• Life insurance contributions
• Liable employer contributions
• Record keeping for employer contributions

Date published: 14 Oct 2004

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