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Fringe Benefits Tax (FBT)

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Definition overview

1 Definition

The Australian Taxation Office definition of 'Fringe benefits tax (FBT) is a tax paid on certain benefits employers provide to their employees or their employees' associates (typically family members).'

2 References

Australian Tax Office

3 Definition Information

Approved Date

24/7/2015

Effective Date

24/7/2015

Record No

15/2301PL

Failure to comply with this Policy or Policy Instrument may be considered as misconduct and the provisions of the relevant Policy or Procedure applied.

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