Skip to content

Fringe Benefits Tax (FBT)

PDF version of Fringe Benefits Tax (FBT)
Print Version *

Definition overview

1 Definition

The Australian Taxation Office definition of 'Fringe benefits tax (FBT) is a tax paid on certain benefits employers provide to their employees or their employees' associates (typically family members).'

2 References

Australian Tax Office

3 Definition Information

Approved Date

24/7/2015

Effective Date

24/7/2015

Record No

15/2301PL

Complying with the law and observing Policy and Procedure is a condition of working and/or studying at the University.

* This file is available in Portable Document Format (PDF) which requires the use of Adobe Acrobat Reader. A free copy of Acrobat Reader may be obtained from Adobe. Users who are unable to access information in PDF should email policy@usq.edu.au to obtain this information in an alternative format.