Fringe Benefits TAX
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/starting-your-own-business/registration-obligations-for-businesses/work-out-which-registrations-you-need/taxation-registrations/fringe-benefits-tax
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.