Fringe benefit tax on specific categories of benefits: Free, subsidised or discounted goods and services
Goods and services provided to shareholder-employees
If your company provides free, subsidised or discounted goods and services shareholder-employees, you may choose whether to:
- pay fringe benefit tax on these benefits, or
- treat them as dividends.
If you elect to treat these benefits as dividends, please inform us in writing within the timeframe for filing an FBT return, following the end of the FBT period to which it relates. If you don't make this election, we will treat such goods and services as fringe benefits.
Date published: 14 Oct 2004
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