FBTAA 1986

Fringe Benefits Tax Assessment Act 1986

The Fringe Benefits Tax Assessment Act 1986 is the Australian legislation that governs the taxation of non-cash benefits provided by employers to employees, establishing the rules for identifying, valuing, and taxing fringe benefits.

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Overview

The Fringe Benefits Tax Assessment Act 1986 (FBTAA 1986) is an Australian Commonwealth law that establishes the framework for the taxation of fringe benefits provided by employers to employees and their associates in respect of employment. Administered by the Department of the Treasury and the Australian Taxation Office (ATO), the Act defines what constitutes a fringe benefit, sets out the rules for valuing taxable benefits, identifies exemptions and concessions, and specifies employers' fringe benefits tax (FBT) obligations. The legislation ensures that non-cash employment benefits, such as company cars, expense payments, housing, entertainment, and other benefits, are appropriately taxed as part of Australia's taxation system.

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