Fringe Benefit Tax (FBT)|
IRD - 20 January 2012
Fringe Benefit Tax (FBT) is a tax on benefits that employees receive as a
result of their employment, including those benefits provided through someone other than an employer.
The four main groups of fringe benefits are:
Gifts, prizes and other goods are also fringe benefits. If you pay for your employees'
entertainment or private telephone use, these benefits may also be liable for fringe benefit tax.
Please feel free to chat with us to ensure you are complying with FBT requirements.
All information is correct at the date of article
publication. Please note we provide the information as a service only. Accordingly, the contents are
not intended as a substitute for specific professional advice and should not be relied upon for that
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