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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Australia /1. Payroll basics /1.2 How are filings done? / 1.2.3 Fringe benefits tax

1.2.3 Fringe benefits tax

Australia

If an employer provides a fringe (non-cash) benefit to an employee, the employer must register for FBT.

If the employer has an FBT liability of at least AUD 3,000 in a given FBT year (1 April to 31 March), the employer

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