FBT Articles

Car FBT

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...

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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...

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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...

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