{"id":8665,"date":"2019-01-25T11:43:33","date_gmt":"2019-01-25T11:43:33","guid":{"rendered":"http:\/\/williambuck1.wpenginepowered.com\/nz\/?page_id=8665"},"modified":"2024-11-12T22:26:27","modified_gmt":"2024-11-12T09:26:27","slug":"fringe-benefit-tax-fbt","status":"publish","type":"page","link":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/","title":{"rendered":"Fringe Benefit Tax (FBT)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[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).<\/p>\n<p>Common examples of benefits subject to FBT are:<\/p>\n<ul>\n<li>Employer contributions to superannuation funds or benefit schemes (that are not registered under the Superannuation Act)<\/li>\n<li>Private use or availability for private use of a motor vehicle<\/li>\n<li>Low interest loans<\/li>\n<li>Subsidised or free goods and services.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[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;]<\/p>\n","protected":false},"author":66,"featured_media":8694,"parent":8637,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-8665","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fringe Benefit Tax (FBT) - William Buck New Zealand<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fringe Benefit Tax (FBT) - William Buck New Zealand\" \/>\n<meta property=\"og:description\" content=\"[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;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\" \/>\n<meta property=\"og:site_name\" content=\"William Buck New Zealand\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-12T09:26:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"415\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\",\"url\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\",\"name\":\"Fringe Benefit Tax (FBT) - William Buck New Zealand\",\"isPartOf\":{\"@id\":\"https:\/\/williambuck.com\/nz\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg\",\"datePublished\":\"2019-01-25T11:43:33+00:00\",\"dateModified\":\"2024-11-12T09:26:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#breadcrumb\"},\"inLanguage\":\"en-NZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-NZ\",\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage\",\"url\":\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg\",\"contentUrl\":\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg\",\"width\":1920,\"height\":415,\"caption\":\"acc levies\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/williambuck.com\/nz\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Facts\",\"item\":\"https:\/\/williambuck.com\/nz\/tax-facts\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fringe Benefit Tax (FBT)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/williambuck.com\/nz\/#website\",\"url\":\"https:\/\/williambuck.com\/nz\/\",\"name\":\"William Buck New Zealand\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/williambuck.com\/nz\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/williambuck.com\/nz\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-NZ\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/williambuck.com\/nz\/#organization\",\"name\":\"William Buck New Zealand\",\"url\":\"https:\/\/williambuck.com\/nz\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-NZ\",\"@id\":\"https:\/\/williambuck.com\/nz\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2022\/07\/William-Buck-Logo.svg\",\"contentUrl\":\"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2022\/07\/William-Buck-Logo.svg\",\"width\":1024,\"height\":1024,\"caption\":\"William Buck New Zealand\"},\"image\":{\"@id\":\"https:\/\/williambuck.com\/nz\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fringe Benefit Tax (FBT) - William Buck New Zealand","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/","og_locale":"en_US","og_type":"article","og_title":"Fringe Benefit Tax (FBT) - William Buck New Zealand","og_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;]","og_url":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/","og_site_name":"William Buck New Zealand","article_modified_time":"2024-11-12T09:26:27+00:00","og_image":[{"width":1920,"height":415,"url":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/","url":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/","name":"Fringe Benefit Tax (FBT) - William Buck New Zealand","isPartOf":{"@id":"https:\/\/williambuck.com\/nz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage"},"image":{"@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage"},"thumbnailUrl":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg","datePublished":"2019-01-25T11:43:33+00:00","dateModified":"2024-11-12T09:26:27+00:00","breadcrumb":{"@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#breadcrumb"},"inLanguage":"en-NZ","potentialAction":[{"@type":"ReadAction","target":["https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/"]}]},{"@type":"ImageObject","inLanguage":"en-NZ","@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#primaryimage","url":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg","contentUrl":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2019\/01\/acc-levies.jpg","width":1920,"height":415,"caption":"acc levies"},{"@type":"BreadcrumbList","@id":"https:\/\/williambuck.com\/nz\/tax-facts\/fringe-benefit-tax-fbt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/williambuck.com\/nz\/"},{"@type":"ListItem","position":2,"name":"Tax Facts","item":"https:\/\/williambuck.com\/nz\/tax-facts\/"},{"@type":"ListItem","position":3,"name":"Fringe Benefit Tax (FBT)"}]},{"@type":"WebSite","@id":"https:\/\/williambuck.com\/nz\/#website","url":"https:\/\/williambuck.com\/nz\/","name":"William Buck New Zealand","description":"","publisher":{"@id":"https:\/\/williambuck.com\/nz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/williambuck.com\/nz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-NZ"},{"@type":"Organization","@id":"https:\/\/williambuck.com\/nz\/#organization","name":"William Buck New Zealand","url":"https:\/\/williambuck.com\/nz\/","logo":{"@type":"ImageObject","inLanguage":"en-NZ","@id":"https:\/\/williambuck.com\/nz\/#\/schema\/logo\/image\/","url":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2022\/07\/William-Buck-Logo.svg","contentUrl":"https:\/\/williambuck.com\/nz\/wp-content\/uploads\/sites\/8\/2022\/07\/William-Buck-Logo.svg","width":1024,"height":1024,"caption":"William Buck New Zealand"},"image":{"@id":"https:\/\/williambuck.com\/nz\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/pages\/8665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/comments?post=8665"}],"version-history":[{"count":0,"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/pages\/8665\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/pages\/8637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/media\/8694"}],"wp:attachment":[{"href":"https:\/\/williambuck.com\/nz\/wp-json\/wp\/v2\/media?parent=8665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}