Fringe benefit tax guide
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Fringe benefit tax guide
Form Number: IR409 / Form Code: IR409
About this Guide
Guide explaining the FBT responsibilities of employers.
When to use this guide
Use this guide to help you with your tax responsibilities if you fall under the following four main groups of taxable fringe benefits:
- motor vehicles available for private use
- free, subsidised or discounted goods and services
- low-interest loans
- employer contributions to sick, accident or death benefit funds, superannuation schemes, and specified insurance policies.
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