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Fringe benefits tax (New Zealand)
Fringe benefits tax (FBT) within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits ("perks"), including the ones provided through someone other than an employer. FBT is paid to Inland Revenue by the employer and is calculated with reference to the taxable value of the benefit provided to the employee or associate.
== Legislation ==
Legislation governing what a fringe benefit is, and is not, is contained within part CX of the Income Tax Act 2007.〔(【引用サイトリンク】url=http://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1513332.html?search=ts_act_income_resel&p=1#DLM1513332 )〕 The imposition of FBT is contained within part RD of the Income Tax Act 2007.〔(【引用サイトリンク】url=http://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1519997.html?search=ts_act_income_resel&p=1#DLM1519997 )〕
The categories of benefits include motor vehicles, low-interest loans, free, subsidised or discounted goods and services, employer contributions to funds, insurance and superannuation schemes and other benefits.
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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