Australian Essential Guide to FBT 2026

CCH Tax Editors (Editor)

ISBN: 9781923635340

Published: April 2026

Format: Paperback

Language: English

Publisher: CCH Australia (Wolters Kluwer)

Description

The Australian Essential Guide to FBT 2026 (5th Edition) is a focused, practical resource for understanding Fringe Benefits Tax (FBT) in Australia. Rather than covering the full breadth of the tax system, it concentrates on one area that generates disproportionate compliance risk for employers — explaining FBT rules and how to apply them, with commentary current as at 31 March 2026.

Key Features

Current FBT law and guidance for the 2026 year, with practical examples for real-world application. Covers all major benefit categories: car and car parking benefits, loan and debt waiver benefits, expense payment and housing benefits, living-away-from-home allowance benefits, and entertainment and property benefits. Detailed sections on exemptions, reductions and concessions, plus guidance on records, administration and salary packaging strategies.

Coverage

Applies directly to: calculating FBT liability on company cars and car parking; structuring salary packaging arrangements; assessing living-away-from-home allowances for relocated staff; applying exemptions and concessions correctly; and keeping the records an ATO review would expect to see.

About the Editors

Compiled by the tax editorial team at CCH Australia (part of Wolters Kluwer), now in its 5th edition, drawing on the same annual legislative and ATO-guidance tracking used across CCH's Australian tax library.

Table of Contents

Introduction to FBT; Car and Car Parking Benefits; Loan and Debt Waiver Benefits; Expense Payment and Housing Benefits; Living-Away-From-Home Allowance Benefits; Entertainment and Property Benefits; Exemptions, Reductions and Concessions; Records and Administration; Salary Packaging Strategies.

Why buy this book?

For accountants and payroll teams, FBT is one of the areas most likely to trigger an ATO review if handled inconsistently. This guide isolates that risk area and turns it into a step-by-step reference, useful alongside the Australian Master Tax Guide for firms that manage employee benefits for clients. For HR and payroll managers, it translates FBT obligations into language that doesn't require a tax background to apply correctly.

Keywords

Fringe Benefits Tax Australia, FBT guide, Australian FBT compliance, car fringe benefits, salary packaging Australia, FBT exemptions, CCH FBT guide

Target Audience

Tax professionals and accountants, HR and payroll managers, business owners managing employee benefits

Genre

Taxation, Accounting, Fringe Benefits Tax

Q&A

Q: What does the Australian Essential Guide to FBT cover?
A: It covers Fringe Benefits Tax in Australia in full — car and car parking benefits, loans and debt waivers, expense payments and housing, living-away-from-home allowances, entertainment and property benefits, plus exemptions and salary packaging strategies.

Q: How current is this edition?
A: The 5th edition reflects FBT rules and guidance as at 31 March 2026.

Q: Is this guide useful for HR and payroll teams, not just accountants?
A: Yes — it's written to be usable by HR and payroll managers responsible for FBT compliance, not only tax specialists.

Q: Does it cover salary packaging strategies?
A: Yes, including guidance on structuring salary packaging arrangements within current FBT rules.

Q: Where can I buy Australian Essential Guide to FBT 2026?
A: You can purchase it directly from CLNZ Books, with worldwide shipping included in the price.

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