FBT explained


FBT is a tax that employers pay for benefits paid to an employee (or their associate, such as a family member) in addition to their salary or wages. FBT is calculated on the taxable value of the benefits you provide. This is separate to income tax.

Find out if you need to register for FBT


If you provide fringe benefits to your employees, the Australian Taxation Office (ATO) recommends you register for FBT.

Check the ATO website for more information on fringe benefits tax.

Register for FBT (and other taxes)

Register for FBT online through the Business Registration Service. You can use the same form to register for other taxes at the same time.

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