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  • Item 23 fringe benefit categories for FBT return 2025
    Choose from this list of categories to complete Item 23 of your Fringe benefits tax (FBT) return 2025 ATO Community; Legal Database; What's New; $1,200 − $720 = $480 taxable value At item 23, Expense payments, write: Number – leave blank; Forms and instructions; Tax rates and codes; Calculators and tools; Tax information for
  • Fringe benefits tax return 2025 instructions
    How to complete your FBT return 2025 calculation details (items 14A to 23) and declarations (items 24 and 25) Completing your FBT return 2025 – not-for-profit employers Instructions for not-for-profit (NFP) employers to complete relevant items in your Fringe benefits tax (FBT) return 2025
  • instructions Fringe benefits tax return 2025 - Australian Taxation Office
    Fringe benefits tax return 2025 instructions I n s t r u c t i o n s fo r c o m pl e t i n g yo u r Fr i n ge b e n e f i ts t a x F B T re t u r n 2 025, i n c l u d i n g ex a m pl e s P u b l i s h ed 2 0 M ay 2 02 5 Item 23 fringe benefit categories for FBT return 2025
  • FBT return 2025 calculation details for taxable employers
    How to complete your FBT return 2025 calculation details (items 14A to 23) and declarations (items 24 and 25) grossing up means increasing the taxable value of benefits you provide to reflect the gross salary employees would have to earn at the highest marginal tax rate (including Medicare levy) to buy the benefits after paying tax
  • Fringe benefits tax (FBT) return 2025 - Australian Taxation Office
    For prior year FBT returns and instructions, go to Forms and instructions For more information about FBT returns, including due dates and paying by instalments, see Lodging your FBT return and paying If you don’t need to lodge an FBT return You don’t need to lodge an FBT return if you didn't have an FBT liability for the FBT year and you
  • Keeping records for fringe benefits tax (FBT)
    Instead, we work out your FBT liability for that FBT year using the total taxable value of fringe benefits you provided in an earlier base year when you kept FBT records The exemption threshold is $10,334 for the year ending 31 March 2025 You can elect to use the record-keeping exemption arrangements if all of the following apply:
  • Worked examples for NFP employers completing FBT return 2025
    Not-for-profit (NFP) employers can use these worked examples when completing your Fringe benefits tax (FBT) return 2025 ATO Community; Legal Database; What's New; Taxable value of benefits (a) − (b) − (c) Cars using the statutory formula Items 14–23 of a taxable employer return – Table 3: Item 23 example Partly-eligible public
  • Fringe benefits tax (FBT) return 2025 - Australian Taxation Office
    15 Fringe benefits taxable amount (A + B) or C $ , , 00 16 Amount of tax payable (47% of item 15 amount) $ , , 17 Aggregate non-rebatable amount Only complete this item if you are a rebatable employer Visit ato gov au FBT2025 for more information $ , 19 Sub-total (item 16 amount less item 18 amount) $ , , or 22 Credit due to you
  • Completing your FBT return 2025 – all employers
    Follow the instructions on the FBT return 2025 for the following items: previous business or trading name; current postal address; postal address on previous return; current business or trading name A change of name must be supported by a copy of the documentary evidence 8 Previous name of trustee or senior partner
  • FBT rates and thresholds for 2025 - Australian Taxation Office
    Use FBT rates and thresholds for the FBT year ending 31 March 2025 in your Fringe benefits tax (FBT) return 2025 ATO Community; Use this information for relevant items when: Completing your FBT return 2025 – all employers; Completing your FBT return 2025 – not-for-profit employers Print or Download Tools Media centre; Forms and
  • Item 23 Fringe benefit categories - Australian Taxation Office
    Copy the gross taxable value figure (a) to the 'Taxable value of benefits (a) − (b) − (c)' column Don't include meal entertainment benefits not provided under a salary sacrifice arrangement at this item if you are a not-for-profit employer, who is eligible for the FBT capping exemption or FBT rebate
  • Completing your FBT return 2025 – not-for-profit employers
    Complete these items in the same way as a taxable employer would – see FBT return 2025 calculation details – taxable employers (20 to 25) At item 23 , you must include the taxable value of benefits provided (not the aggregate non-exempt amount) if you are any of the following:





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