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25 Mar 15 FBT exemption threshold 2015-2016 - TD 2015/5

On 25 March 2015 the ATO issued taxation determination TD 2015/5 entitled “Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2015?”

The exemption threshold for the FBT year commencing 1 April 2015 is $8,164. This replaces the amount of $7,965 that applied in the previous year commencing 1 April 2014.


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