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Fringe benefit tax (FBT) is a tax paid by a business or employer on any benefits or perks an employee receives from their employment. Common fringe benefits include motor vehicles, low-interest loans and payments to superannuation funds and insurance schemes. This is a general introduction to fringe benefit tax.
An overview of fringe benefit tax - what it is, employer obligations, benefits and a glossary of terms.
This information is brought to you by Inland Revenue
Inland Revenue guide to help employers understand and meet their fringe benefit tax requirements.
Find out more on the three methods for calculating fringe benefit tax and the rates from the Inland Revenue.
Inland Revenue answers commonly asked questions about fringe benefit tax.
Inland Revenue gives an overview of the rules for fringe benefit tax for: motor vehicles; low-interest loans; free, subsidised or discounted goods and services; and employer contributions to funds, insurance and superannuation schemes and other benefits.
Inland Revenue explains how to file fringe benefit tax returns for employers and businesses.
Do you have access to the online services? This is a list of the online services provided by the Inland Revenue relating to fringe benefit tax.
Download fringe benefit tax forms and return forms for employers and companies from the Inland Revenue website.
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In 2007, the manufacturing sector was New Zealand's largest employer, with 266,730 employees.