Register for fringe benefits tax (FBT)
Last Updated: 15 November 2019
Fringe benefits are an important part of business and can be a useful way to attract quality staff. If you're going to provide fringe benefits to your staff, make sure you understand your taxation obligations. Find out how FBT could affect your business, and how to register.
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.
