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Written by Adele Wardley. If you employ staff you need to make sure you meet any fringe benefits tax (FBT) obligations. FBT is paid on certain benefits employers provide to their employees or their employees associates in place of salary or wages. The most common types of fringe benefits include motor vehicles, expense payments and entertainment. FBT is separate to income tax and  is based on the taxable value of the fringe benefits provided. Employers are liable to pay the FBT and will rece... More...