The 2024, 3rd edition of the Australian Essential Guide to FBT provides a concise and up-to-date explanation of how FBT works and how to deal with it in practice. The FBT law stated in this edition is current as at 31 March 2024. 

Topics covered: 

• Introduction and overview of fringe benefits 
• Employee contributions 
• Car benefits 
• Car parking benefits 
• Loan and debt waiver benefits 
• Expense payment benefits 
• Housing benefits 
• Living-away-from-home allowance benefits 
• Property benefits 
• Taxable value of property fringe benefits 
• Residual benefits 
• Entertainment benefits 
• Board benefits 
• FBT rebates 
• Miscellaneous exemptions, reductions and concessions 
• Records and administration 
• Salary packaging