Fringe benefit tax on specific categories of benefits: Low-interest loans
Prescribed interest rates - 1993 to 1999
These are the FBT prescribed interest rates for the years 1993 to 1999 that are used to determine the fringe benefit value of low-interest loans provided to employees.
| Quarter |
Prescribed rate (%) |
|---|---|
| 1 October to 31 December 1999 | 6.50 |
| 1 July to 30 September 1999 | 6.50 |
| 1 April to 30 June 1999 | 6.50 |
| 1 January to 31 March 1999 | 6.50 |
| 1 October to 31 December 1998 | 6.94 |
| 1 July to 30 September 1998 | 10.13 |
| 1 April to 30 June 1998 | 10.50 |
| 1 January to 31 March 1998 | 9.94 |
| 1 October to 31 December 1997 | 9.65 |
| 1 July to 30 September 1997 | 9.65 |
| 1 April to 30 June 1997 | 9.65 |
| 1 January to 31 March 1997 | 10.00 |
| 1 October to 31 December 1996 | 11.10 |
| 1 July to 30 September 1996 | 10.60 |
| 1 April to 30 June 1996 | 10.40 |
| 1 January to 31 March 1996 | 10.40 |
| 1 October to 31 December 1995 | 10.60 |
| 1 July to 30 September 1995 | 10.60 |
| 1 April to 30 June 1995 | 11.00 |
| 1 January to 31 March 1995 | 9.20 |
| 1 October to 31 December 1994 | 8.40 |
| 1 July to 30 September 1994 | 7.90 |
| 1 April to 30 June 1994 | 7.70 |
| 1 January to 31 March 1994 | 7.70 |
| 1 October to 31 December 1993 | 7.80 |
| 1 July to 30 September 1993 | 8.50 |
| 1 April to 30 June 1993 | 9.00 |
| 1 January to 31 March 1993 | 9.00 |
For more information, please call us on 0800 377 772.
Date published: 10 May 2010
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