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Unclassified fringe benefits are all benefits provided by employers that aren't specified in legislation, they often include employment-related gifts and prizes and free, subsidised or discounted goods. 

Find out more about classified benefits

Types of fringe benefits

When you need to pay FBT on unclassified benefits

As an employer, there are 5 situations where you will need to pay fringe benefit tax (FBT) on unclassified benefits. If you:

  • provide unclassified benefits to your employees
  • unclassified benefits provided by your associated persons, to your employees
  • unclassified benefits provided by you to associated persons of the employee
  • unclassified benefits provided by other companies within your group of companies, to your employee
  • unclassified benefits provided by a third party where by there is an agreement between you and the third party to provide benefits to your employees.

Exemption from FBT

The unclassified benefits you provide will be exempt from FBT if they are are under the minimum value threshold.

Quarterly filers

The thresholds for quarterly filers are:

  • $300 or less for each employee in a quarter, and
  • the total unclassified benefits provided to all employees in the last 4 quarters (including the current quarter) are $22,500 or less.

Annual and income year filers

The thresholds for annual and income year filers are:

  • $1,200 or less for each employee for the year, and
  • the total unclassified benefits provided to all employees in the last income year must not exceed $22,500.
Last updated: 01 Feb 2022
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