Fringe benefits tax

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

Fringe benefits tax summary table

Table 18: Fringe benefits tax, 2016–17 to 2018–19 FBT years

Employer's FBT status	2016–17		2017–18		2018–19
	Employers (no.)	FBT ($m)	Employers (no.)	FBT ($m)	Employers (no.)	FBT ($m)
Employers with an FBT liability: FBT payable	43,468	4,239	43,468	3,927	43,288	3,968
Employers with an FBT liability: FBT rebates	3,376	157	3,346	143	3,290	150
Employers with an FBT liability: Net FBT	43,468	4,082	43,468	3,784	43,288	3,818
Employers with no FBT liability	22,716	0	25,370	0	29,359	0
Total	66,184	4,082	68,838	3,784	72,647	3,818

To access this data in Excel format and similar data dating 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 2018–19

Table 2External Link: Selected items by broad industry and taxable status, 2018–19 FBT return year

Table 3External Link: Selected items, by net FBT payable, 2018–19 FBT return year

See also  

• Excise and fuel schemes
• Pay as you go
• Cost of tax compliance
• Reference materials