How fringe benefit tax is calculated

Rates and options for calculating fringe benefit tax (FBT), attributing benefits to employees, and how GST works with fringe benefit returns.

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Attributing fringe benefits to individual employees Attributed fringe benefits can be clearly linked to the individual employees who receive them, rather than pooled or shared among multiple employees (non-attributed).
Calculation options and rates About the single and alternate rates for FBT, the alternate rate calculation options, and when to use them.
Full alternate rate calculations How to do full alternate rate calculations for FBT.
GST for FBT returns GST is calculated in your FBT return. You need to pay it on the taxable value of most fringe benefits you provide.