Fringe benefits tax (FBT) is payable by employers for the fringe benefits that have been provided to employees or associates of those employees for private use. These benefits are in a non-cash form, e.g. the use of a car or provision of parking space. The FBT year starts from 1 April and ends 31 March each year. Annual FBT returns must be lodged and tax paid by 21 May each year.
Categories of fringe benefits:
Generally, if the benefit is predominantly used by the employee to perform their employment duty, it may be exempt from FBT. ATO will determine the ‘primary use’ of the benefit based on the employee’s intended use at the time the benefit is provided.
Find more info about Fringe benefit tax from ATO website