Fringe Benefit Tax (FBT)
Tax payable on a non-salary benefit provided to an employee.
- Does it apply to you? - ATO summary
- Detailed - ATO Guide
- Income Tax and Fringe Benefits Tax: entertainment by way of food or
drink:
- Taxation Ruling; (PDF 99kb - download Adobe Acrobat)
- Addendum (PDF 137kb - download Adobe Acrobat)
- Entertainment Guide - taxable examples (word 64kb)
Contact
Chris Guster, Accountant, ext 21922