Fringe benefits tax

The data for this section is taken from processed fringe benefits tax (FBT) returns, based on FBT year reporting.

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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

Table 19: Fringe benefits tax, 2015–16 to 2017–18 FBT years

Employer's FBT status	2015–16		2016–17		2017–18
	Employers (no.)	FBT ($m)	Employers (no.)	FBT ($m)	Employers (no.)	FBT ($m)
Employers with an FBT liability: FBT payable	45,506	4,441	43,468	4,239	43,468	3,927
Employers with an FBT liability: FBT rebates	3,490	158	3,376	157	3,346	143
Employers with an FBT liability: Net FBT	45,506	4,283	43,468	4,082	43,468	3,784
Employers with no FBT liability	23,802	0	22,716	0	25,370	0
Total	69,308	4,283	66,184	4,082	68,838	3,784

To access this data in Excel format, as well as similar data back to the 2009–10 FBT year, download Snapshot table 4External Link from data.gov.au.

Fringe benefits tax detailed tables

Table indexExternal Link: Detailed tables index

The table index lists the different items shown in the detailed tables and specifies in which table they appear.

Table 1External Link: Selected items, for FBT return years 2009–10 to 2017–18

Table 2External Link: Selected items by broad industry and taxable status, 2017–18 FBT return year

Table 3External Link: Selected items, by net FBT payable, 2017–18 FBT return year