You must pay FBT on any fringe benefits (perks) you provide to your employees.
Fringe benefits cover most of the benefits you give to employees in addition to their salary or wages. Examples are motor vehicles, low-interest loans, free or discounted goods and services, and employer contributions to sickness or death benefit funds.
When you register as an employer, you indicate whether you will provide fringe benefits to your employees.
In some cases you may not initially provide fringe benefits but at a later stage you begin to provide them. If so, please contact us to let us know about the change.
Go to Fringe benefit tax (FBT) for more information.