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Fringe benefit tax (FBT)
Te take utu hemihemi

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.

Goods and services tax issues

Outlines when the FBT taxable value is GST-inclusive, how to calculate GST as part of that value, and the need for an adjustment to GST returns

Income tax issues

Find out which kinds of entertainment expenses and remuneration are not subject to FBT but raise income tax issues

 

 


Date published: 14 Oct 2004

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