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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Fringe benefit tax (FBT)

These items clarify some specific FBT issues.

QB 12/06: Fringe benefit tax - "Availability" benefits

QB 12/06 considers whether the mere availability of a good or service provided by an employer to an employer makes it a fringe benefit.

QB 10/03: Fringe benefit tax - Value of motor vehicle previously owned by the employer or by an associated person of the employer

QB 10/03 discusses when the value of a motor vehicle for FBT will be affected by the vehicle having previously been owned by the employer or associated person.

The meaning of "benefit" for FBT purposes

QB (Jan 2006) discusses the meaning of 'benefit' for FBT purposes particularly regarding goods and services provided to an employee.

FBT-value of brokerage provided by sharebrokers to employees

QB considers the value for FBT purposes of brokerage services provided by sharebrokers to their employees. It applies from Mar 2006.