Fringe benefit tax (FBT)

These items clarify some specific FBT issues.

QB 12/06: Fringe benefit tax - "Availability" benefits

This question we've been asked discusses if an employer makes a good or service available to an employee, will the mere availability of the good or service be a fringe benefit?

Provide feedback on this item

QB 10/03: Fringe benefit tax - Value of motor vehicle previously owned by the employer or by an associated person of the employer

This question we've been asked discusses when the value of a motor vehicle for fringe benefit tax purposes will be affected by the vehicle having previously been owned by the employer or an associated person of the employer.

Provide feedback on this item

The meaning of "benefit" for FBT purposes

This item clarifies whether a benefit would be provided for FBT purposes if an employee paid market value for the goods and services provided, and/or the employer also receives a benefit from the provision of goods and services to an employee.

FBT-value of brokerage provided by sharebrokers to employees

This item considers the value for FBT purposes of brokerage services provided by sharebrokers to their employees. It concludes that it is the rate that would be charged by the employer to a member of the general public. This view differs form the Commissioner's view expressed in an item in Public Information Bulletin No 161. Accordingly, the item is withdrawn from 31 March 2006.

Download Acrobat Reader to view PDF files

Report an accessibility problem for this page

Date published: 31 Jan 2006

Back to top