Types of fringe benefits

Fringe benefits include motor vehicles available for private use, low-interest loans, subsidised transport, employer contributions to employee funds and schemes, unclassified benefits (such as free, subsidised or discounted goods and services), and gift cards.

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Motor vehicles for private use When fringe benefit tax (FBT) applies to motor vehicles your employees use, exemptions, ways to value a vehicle for FBT, and how to calculate taxable value for private vehicle use.
Low-interest loans You need to pay FBT on low-interest loans you make to employees.
Subsidised transport You may need to pay FBT on subsidised transport that you provide your employees, or that you arrange for someone else to provide them.
Employer contributions to funds, insurance and super schemes You need to pay FBT on any fund contributions or premiums you pay on behalf of an employee.
Unclassified benefits and gift cards You may need to pay FBT on benefits you give your employees, such as free gifts or prizes, subsidised or discounted goods and services.