What Toby covers
Fringe benefits tax
FBT liability from the rate and gross-up factors the ATO publishes, with the benefit categories cited to the Assessment Act.
What does Toby answer about fringe benefits tax?
Taxable value grossed up at the type 1 or type 2 factor and taxed at the FBT rate, each figure from the attested rate table for the year.
Whether something is a fringe benefit is a judgement: Toby shows the test and its citation, and a human records the decision before anything is computed.
- Fringe Benefits Tax Assessment Act 1986 and Regulations 2018
- Federal Register of Legislation.
- ATO FBT rates and thresholds page
- Attested 31 August 2026 for the FBT year ending 31 March 2027, with the reporting thresholds attested on 3 September 2026.
FBT return workpaper in Core.
Research over the Act and ATO guidance.
Each answer names its source and says whether its rate schedule is attested. The 2027 FBT rate schedule is attested by the Compliance Lead. AI never decides a rate, a threshold, a date or a legal position.
Your data stays in Sydney. No name, tax file number, bank detail or salary reaches any AI provider, and nothing you send is used to train a model.
Status
The rate table is attested for the 2027 FBT year.
Also covered
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