What is the base of the fringe benefit tax?
The tax base of fringe benefits is based on the grossed-up monetary value (GMV) of the fringe benefits granted by the employer to the employees (except those rank-and-file employees).
What is included in FBT?
FBT is a tax that employers pay on 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.
What is the reportable value of the fringe benefit?
The reportable fringe benefit amount reflects the gross salary that you would have to earn to purchase the benefit from your after-tax income. Tim's employer provides him with a work car in the 2021 FBT year (that is, between 1 April 2020 and 31 March 2021). The taxable value of Tim's car fringe benefits is $2,500.
How is FBT statutory method calculated?
The Statutory FBT method\n\n A flat rate of 20% of the car's base value is used, which takes into account the number of days a year the vehicle is available for private use. Put simply, the base value is the car's purchase price, less stamp duty and any registration costs incurred as part of the purchase.
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- what is included in fbt base value
- how to calculate base value of car for fbt