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LOG IN TO ATO ONLINE SERVICES

Access secure services, view your details and lodge online.


INDIVIDUALS

For individuals and sole traders to access ATO online and complete your tax
return via myTax.

Sign in to myGov


BUSINESS

A secure system to interact with us online for your business tax and super
needs. 

Log in via myGovID


AGENTS

For registered tax and BAS agents and authorised staff to access information and
complete tasks for their clients.

Log in via myGovID


NON-RESIDENTS

For non-residents who import goods or services to register, report and pay GST
in Australia. Securely access through AusID.

Log in via AusID


ACCESS MANAGER

Allows you to manage who has electronic access to the tax information of the
business.

Log in via myGovID


FOREIGN INVESTOR

You or your representative can report and manage Australian asset registrations
and related obligations.

Log in via myGovID
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 * Reportable fringe benefits for employees

 * Reportable fringe benefits for employees
 * Consequences of having a reportable fringe benefits amount

 * Reportable fringe benefits for employees
 * Consequences of having a reportable fringe benefits amount


 1. Individuals and families
 2. Expand this list...
 3. Reportable fringe benefits for employees


REPORTABLE FRINGE BENEFITS FOR EMPLOYEES

Find out if fringe benefits you receive are reportable and may affect your
obligations and government benefits.

Last updated 10 June 2024

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ON THIS PAGE

 * What are reportable fringe benefits?
 * Reportable fringe benefits amount
 * Reducing your reportable fringe benefits amount
 * Employment finished between 1 April and 30 June


WHAT ARE REPORTABLE FRINGE BENEFITS?

If you receive fringe benefits with a total taxable value of more than $2,000 in
a fringe benefits tax (FBT) year (1 April to 31 March), your employer will
report this amount to us.

Some benefits don't have to be reported to us.

To find out which benefits are excluded, and how your employer calculates the
amount to report, see Reportable fringe benefits.


REPORTABLE FRINGE BENEFITS AMOUNT

The amount your employer reports is known as your reportable fringe benefits
amount (RFBA).

Your RFBA is 'grossed-up' to reflect the pre-tax income you would have had to
earn, at the highest marginal tax rate (plus the Medicare levy), to buy the
benefits yourself.

You aren't taxed on your RFBA. It is included in income tests for some
government benefits and obligations.

Your RFBA will be shown on either your:

 * income statement in ATO online services through myGov
 * payment summary.


COMPLETING YOUR TAX RETURN

If you lodge your tax return through a tax agent or online through myTax, you
generally don't have to do anything. Your pre-filled tax return should include
any RFBA.

If you lodge a paper tax return, you include your RFBA at label IT1.


REDUCING YOUR REPORTABLE FRINGE BENEFITS AMOUNT

You can reduce your reportable fringe benefits by:

 * cashing out benefits – arranging with your employer to replace your fringe
   benefits with cash salary
 * making employee contributions out of your after-tax income towards the cost
   of the benefits – for example, you can make an employee contribution towards
   a car fringe benefit by paying for some of the operating costs
 * changing the benefits you receive to things that are exempt from FBT, such as
   work-related items.


EMPLOYMENT FINISHED BETWEEN 1 APRIL AND 30 JUNE

If you finish employment between 1 April and 30 June, and receive fringe
benefits during this time, your employer will report your RFBA for the income
tax year ending on 30 June in the following year.


CONSEQUENCES OF HAVING A REPORTABLE FRINGE BENEFITS AMOUNT

How your reportable fringe benefits amount affects eligibility and income tests
for government benefits and obligations.

QC58427

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Australia and their continuing connection to land, waters and community. We pay
our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites


OUR COMMITMENT TO YOU

We are committed to providing you with accurate, consistent and clear
information to help you understand your rights and entitlements and meet your
obligations.

If you follow our information and it turns out to be incorrect, or it is
misleading and you make a mistake as a result, we will take that into account
when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year.
This is clearly marked. Make sure you have the information for the right year
before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you
are unsure how it applies to you, contact us or seek professional advice.


COPYRIGHT NOTICE

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as
you wish (but not in any way that suggests the ATO or the Commonwealth endorses
you or any of your services or products).



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