Fringe Benefits Tax Assessment Act 1986
Short title: FBTAA
In forceact
Summary
Federal Fringe Benefits Tax at 47% on the grossed-up value of fringe benefits provided by employers. FBT year 1 April – 31 March. Includes electric car FBT exemption (eligible vehicles under fuel-efficient LCT threshold).
Topics
fbttax
Administered by
Source: https://www.legislation.gov.au/C2004A03296/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.