Fringe Benefits Tax (FBT) is a tax payable by employers for benefits paid to an employee or the employee's associate in place of salary or wages.
Examples of benefits include a car, car parking, low-interest loan and payments of private expenses.
If you are an employer and provide fringe benefits to your employees, the Australian Tax Office (ATO) recommends you register for FBT.
Register for FBT
To register for fringe benifits tax, download the FBT application form from the ATO's website.
More information
Other websites
A guide to FBT - Australian Taxation Office
Fringe benefits tax for small business guide - Australian Taxation Office
FBT car calculator to work out the taxable value of a car fringe benefit - Australian Tax Office