Fringe benefits tax

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• Fringe benefits tax summary table – the data most users want
• Fringe benefits tax detailed tables – more complex data

Fringe benefits tax summary table

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 2016–17 FBT year includes data processed up to 31 October 2017. The FBT year runs from 1 April to 31 March each year.

Table 17: Fringe benefits tax, 2014–15 to 2016–17 FBT years

Employers	2014–15		2015–16		2016–17
	Employers (no.)	$m	Employers (no.)	$m	Employers (no.)	$m
Employers with an FBT liability
FBT payable	46,440	4,279	45,506	4,441	43,468	4,239
FBT rebates	3,522	138	3,490	158	3,376	157
Net FBT	46,440	4,141	45,506	4,283	43,468	4,082
Employers with no FBT liability	22,441	0	23,802	0	22,716	0
Total	68,881	4,141	69,308	4,283	66,184	4,082

Fringe benefits tax detailed tables

Table indexExternal Link
FBT detailed tables index

Lists the different items shown in the FBT detailed tables and specifies in which table they appear.

Table 1External Link
Selected items, 2009–10 to 2016–17 FBT return years

Shows most items from the fringe benefit return, for all FBT years between 2009–10 and 2016–17.

Table 2External Link
Selected items for the 2016–17 FBT year, by:

• taxable status
• broad industry.

Table 3External Link
Selected items, by range of net FBT payable, for the 2016–17 FBT year