Fringe benefit tax (FBT)
Fringe benefit tax (FBT) is a tax paid by a business or employer on any benefits or perks an employee receives from their employment. Common fringe benefits include motor vehicles, low-interest loans and payments to superannuation funds and insurance schemes. This is a general introduction to fringe benefit tax.
Are you an employer providing fringe benefits or ‘perks’ to your employees? As a general rule, you need to pay tax on the value of those benefits. Here is an overview of fringe benefit tax - what it is, employer obligations, benefits and a glossary of terms.
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Find out more on the three methods for calculating fringe benefit tax and the rates from the Inland Revenue.
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Inland Revenue answers commonly asked questions about fringe benefit tax.
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Inland Revenue gives an overview of the rules for fringe benefit tax for: motor vehicles; low-interest loans; free, subsidised or discounted goods and services; and employer contributions to funds, insurance and superannuation schemes and other benefits.
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Inland Revenue explains how to file fringe benefit tax returns for employers and businesses.
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Do you have access to the online services? This is a list of the online services provided by the Inland Revenue relating to fringe benefit tax.
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Download fringe benefit tax forms and return forms for employers and companies from the Inland Revenue website.
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