This reading is one of the annual requirements of the logbook method of fringe benefits calculations for the Fringe Benefits Tax period ending 31st March 2019.
If you are not sure if you have an obligation, it will only take a few minutes, so just do it!
Remember also that there are quite a few types of FBT and that FBT law includes various categories of fringe benefits and specific valuation rules for each category. The list below outlines what needs to be considered.
You will need to pay FBT even if the benefit is provided to an associate of your employee or by a third party under an arrangement with you.
Benefits that attract FBT are: