Fringe benefit tax (FBT) is a tax you pay on most non-cash benefits you provide to your employees.
Learn the basics of FBT, including when to register for FBT, what to do once you’re registered and important terms to know.
Find out about different rules and exemptions for the main types of fringe benefits and how to work out their taxable value.
Find out about the three filing frequency options for FBT returns, including the eligibility criteria and due dates for each.
There are three different FBT rates. Choose the rate that suits you and apply it to the taxable value of your fringe benefit.