Exempt Fringe Benefits An exempt benefit, often referred to as an “exempt fringe benefit,” is a type of benefit that is not subject to Fringe Benefits Tax (FBT). While they are commonly...
Exempt Fringe Benefits
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FBT Articles
Living Away From Home Allowance (LAFHA)
Living away from home allowance A Living Away From Home Allowance (LAFHA) is a type of allowance given to an employee, and it qualifies as a LAFHA fringe benefit when two specific conditions...
Housing Fringe Benefit
Housing Fringe Benefit A housing fringe benefit occurs when an employee is offered a place to live without charging them rent or at a lower cost than usual. This applies when the provided...
Car FBT
Car FBT A car fringe benefit occurs when an employer offers an employee the opportunity to use a vehicle for personal reasons, resulting in a taxable benefit for the employee. This applies...
Salary Sacrifice / Packaging
Salary Sacrifice / Packaging What is Salary Sacrifice / Packaging? Salary sacrifice (aka salary packaging), is when an employee sacrifices salary for non cash benefits. For example, taking a...
Fringe Benefits Tax (FBT)
Fringe Benefits Tax The Fringe Benefits Tax Assessment Act 1986 (“FBT Act”) provides that where a benefit is provided by an employer to an employee (or associate) in respect of his or her...
