Fringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer.
(IR 409)

Four main groups of taxable fringe benefits:

  • motor vehicles available for private use
  • free, subsidised or discounted goods and services
  • low-interest loans
  • employer contributions to sickness, accident or death benefit funds, superannuation schemes and specified insurance policies

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