Skip to Content

Fringe benefit tax (FBT)
Tāke mō ngā huanga ki ngā kaimahi
Fringe benefit tax on specific categories of benefits: Motor vehicles

Three-month test period

Your calculations from the three-month test period should take into account the number of days in the quarter you use for the test.

Quarter Number of days
Quarter 1 (April, May, June) 91
Quarter 2 (July, August, September) 92
Quarter 3 (October, November, December) 92
Final quarter (January, February, March) 90 (or 91 in a leap year)

When you deduct exempt days from the total of liable days, you must deduct the number of exempt days from the actual number of days in the quarter. For example, if you record three emergency callouts in quarter 1, which contains 91 days, 88 days are liable for fringe benefit tax.



Date published: 14 Oct 2004

Back to top