Fringe Benefits & Business



Non-attributed benefits
Non-attributed benefits are pooled or shared fringe benefits that are not attributed to an individual employee. For example, a non-attributed benefit is a motor vehicle of which no one employee has principal use.

In the final quarter, quarterly filers must check their non-attributed benefits to ensure that the annual taxable value of the employee's benefits in a particular category is less than the thresholds under attributed fringe benefits.


Rate of FBT on Non Attributable
Generally, the FBT rate is 49% for non-attributed benefits. The exception is where one or more of the recipients are a major shareholder-employee or an associated person of a major shareholder-employee.

If one of the recipients of the non-attributed benefit is a major shareholder-employee or an associated person of a major shareholder-employer (where the fringe benefit is not received as an employee), the FBT rate of 64% applies.


Want More Detailed Information?

Go to“Fringe Benefit Tax” section - HERE