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Fringe benefits tax (Australia)
The fringe benefits tax (FBT) is a tax applied within the Australian tax system by the Australian Taxation Office. The tax is levied on most non-cash benefits that an employer provides "in respect of employment." The tax is levied on the employer, not the employee and will be levied irrespective of whether the benefit is provided directly to the employee or to an associate of the employee.〔(Fringe benefits tax – what you need to know: What is fringe benefits tax )〕
The tax was first imposed in 1986 and the operation of the tax is described by the Fringe Benefits Tax Assessment Act 1986.〔
==Fringe benefits==
A fringe benefit is an extra benefit supplementing an employee's money wage or salary, for example a company car, private health care, etc. In Australia it is a benefit in respect of employment – a benefit provided to an employee ( or associates) by an employer in the respect of the employment of the employee. The 'employee' may be a current, former or future employee, and treatment of the benefit will be the same whether it is received directly by the employee or by associate of the employee. Note that an employee is different from a contractor, and fringe benefits are only for employees or associates.
There are several specific 'types' of benefits listed in the legislation, including car fringe benefits, loan fringe benefits, housing fringe benefits and others. For each fringe benefit type, one or more methods is prescribed for determining the ''taxable value'' of the benefit.〔(Fringe benefits tax – what you need to know: Fringe benefits categories )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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