{"version":"1.0","provider_name":"William Buck New Zealand","provider_url":"https:\/\/williambuck.com\/nz","author_name":"angela","author_url":"https:\/\/williambuck.com\/nz\/author\/angela\/","title":"Fringe Benefit Tax (FBT) - William Buck New Zealand","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"L122hS2VWR\"><a href=\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\">Fringe Benefit Tax (FBT)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/embed\/#?secret=L122hS2VWR\" width=\"600\" height=\"338\" title=\"&#8220;Fringe Benefit Tax (FBT)&#8221; &#8212; William Buck New Zealand\" data-secret=\"L122hS2VWR\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/williambuck.com\/nz\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg","thumbnail_width":1920,"thumbnail_height":415,"description":"[vc_row][vc_column][vc_column_text]FBT is a tax that is levied on non-monetary benefits provided to employees by employers in an employment relationship. Payments made on behalf of an employee by the employer, do not generally require FBT to be paid. (However, they may be subject to the PAYE rules). Common examples of benefits subject to FBT are: Employer [&hellip;]"}