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For government agency options have changed in line with the November 2024 Machinery of government (MoG). For more information, see our MoG change guide.

Fringe benefits tax (FBT)

Fringe benefits tax (FBT) help

Car fringe benefit

Find out about the car fringe benefit and how to calculate its taxable value.

Entertainment fringe benefit

Find out about the entertainment fringe benefit and how to calculate its taxable value.

Expense payment fringe benefit

Find out about the expense payment fringe benefit and how to calculate its taxable value.

Living-away-from-home allowance fringe benefit

Find out about the living-away-from-home allowance fringe benefit and how to calculate its taxable value.

Property fringe benefits

Find out about the property fringe benefit and how to calculate its taxable value.

Residual fringe benefit

Find out about the residual benefit and how to calculate its taxable value.