Fringe benefits tax tables

Fringe benefits tax (FBT), generally speaking, is paid on certain benefits employers provide to their employees or their employees’ associates in place of salary or wages. Some benefits are exempt from FBT and others are only taxed if the value exceeds a certain threshold.

Data for each FBT year includes data from FBT returns processed up to 31 October after the relevant FBT year. For example, data for the 2012–13 FBT year includes data processed up to 31 October 2013. The FBT year runs from 1 April to 31 March each year.

The number of employers has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

Find out more

• Fringe benefits tax
• Fringe benefits tax thresholds
• Fringe benefits tax detailed tables

We also have a set of more detailed tables available, in the form of ExcelExcel spreadsheets, containing FBT data at a much finer level.

Table 35: Fringe benefits tax, 2010–11 to 2012–13 FBT years

	2010–11		2011–12		2012–13
	no.	$m	no.	$m	no.	$m
Employers with an FBT liability
FBT payable	50,355	3,654	48,520	3,706	48,805	3,941
FBT rebates	3,500	102	3,435	109	3,460	121
Net FBT	50,355	3,552	48,520	3,597	48,805	3,819
Employers with no FBT liability	16,070	0	16,715	0	20,795	0
Total	66,430	3,552	65,235	3,597	69,600	3,819