Fringe Benefits Tax Questionnaire

Please complete all sections carefully and accurately

FBT Year: 1 April 2025 – 31 March 2026

"*" indicates required fields

Client Details

Business Name*

ABN

Contact Person*

Email*

Phone

Date Completed

DD slash MM slash YYYY

Quick Check

At any time from 1 April 2025 to 31 March 2026, did you:

Make vehicles owned or leased by the business available to employees/associates for private use?

Provide car parking benefits to employees?

Provide loans at reduced interest rates to employees/associates?

Forgive or release any debts owed by employees/associates?

Pay for, or reimburse, any private expenses incurred by employees/associates?

Provide a house or unit of accommodation to employees/associates?

Provide employees with living-away-from-home (LAFH) allowances?

Provide entertainment by way of food, drink or recreation to employees (including any Christmas party)?

Provide any employees with a salary package (salary sacrifice) arrangement?

Provide any employees/associates with goods at a lower price than they are normally sold to the public?

Change your business address or contact details?

NOTE: Minor or infrequent benefits of less than $300 provided to employees do not need to be included as they are exempt from Fringe Benefits Tax. An "associate" is a relative of an employee, such as a spouse or a child.

1. First Time Fringe Benefits Tax Return

Is this the first time we are preparing your FBT return?

Yes

N/A

Previous Preparer/Accountant

Please provide copies of your last FBT return lodged with the ATO

Additional Notes

2. Motor Vehicle Benefits

Did you provide any motor vehicles to employees or associates (including directors) that were used for private use?

Yes

N/A

Number of Vehicles

Please provide for each vehicle:

Vehicle description (make, model, year)
Odometer readings (1 April 2025 and 31 March 2026)
Business use percentage (log book required)
Operating expenses (lease, fuel, maintenance, registration, insurance)
Purchase/sale details if applicable during FBT year

Vehicle Details / Additional Information

3. Entertainment Benefits

Have you provided any form of entertainment to employees or associates/directors (e.g., restaurant meals, end of year parties, prizes, alcohol)?

Yes

N/A

Entertainment Details

For each entertainment event, please provide:

Details of entertainment (meal, recreation activity)
Where entertainment was provided
Who was provided to (all names of employees, spouses/family, clients)
Number of people attended
If a meal, was it during overnight business travel?
If a meal, was it consumed on business premises?
Total cost

4. Loan Benefits

Did you provide loans at reduced interest rates to employees/associates?

Yes

N/A

Loan Details

For each loan, please provide:

Date loan commenced
Amount of loan
Interest rate charged
Repayments made during FBT year
Drawdowns made during FBT year
Purpose of loan
Who took out the loan (employee name)

5. Debt Waiver Benefits

Did you forgive or release any debts owed by employees/associates?

Yes

N/A

Debt Waiver Details

For each waived debt, please provide:

Date loan originally commenced
Date and amount waived
Who took out the loan
How much was received by the employee in relation to the waiver

6. Expense Payment Benefits

Did you pay for, or reimburse, any private expenses incurred by employees/associates (e.g., payment of personal bills)?

Yes

N/A

Expense Payment Details

Please provide details of expenses paid:

Type of expense paid
Employee/associate name
Amount paid
Date paid
Any business-related component

7. Housing Benefits

Did you provide a house or unit of accommodation to employees/associates?

Yes

N/A

Housing Details

Please provide:

Employee names
Address of accommodation
Type of accommodation (apartment, house, unit, etc.)
Market value rent for similar properties in location
Period employee occupied property
Rent paid by employee (if any)

8. Living Away From Home Allowance (LAFHA)

Did you provide employees with living-away-from-home allowances?

Yes

N/A

Statutory Food Component (for reference): $42/week adults, $21/week children under 12

Please provide:

Employee's name and family members
Amount of accommodation allowance paid, and when
Market rate accommodation for the area
Total food allowance paid
Other amounts paid as part of LAFHA
Agreement details
Has LAFHA been in use for more than 12 months for this location?

9. Board Benefits

Did you provide board (meals/accommodation) to employees or associates?

Yes

N/A

Board Details

Please provide:

Employee names
Number of days board provided
Number of meals provided
Any payments employees made towards board

10. Car Parking Benefits

Did you provide car parking benefits to employees?

Yes

N/A

Car Parking Details

Not required if business income is less than $50 million and the car park provided is not a commercial car park.

Please provide:

Employee name
Date and place vehicle parked
Nature of journey (e.g., to and from work)
Hours parked
Total days parked during FBT year
Employee payments towards parking (if any)

11. Salary Sacrifice Arrangements

Do you have any employees with salary packaging (salary sacrifice) arrangements?

Yes

N/A

Salary Sacrifice Details

Please provide:

Employee name
Type of benefit being salary sacrificed
Salary sacrifice agreement details
Amount of benefit
Employee contributions (after-tax)

12. Property Benefits

Did you provide any employees/associates with goods at a lower price than they are normally sold to the public?

Yes

N/A

Property Benefits Details

Please provide:

Who received the benefit (employee name)
Details of product/property provided
Date benefit received
Business-related percentage (if any)
Cost of benefit (including GST)
Market value
If under salary sacrifice, provide after-tax employee contribution amounts

13. Airline Transport Benefits

Did you provide free or discounted airline travel to employees? (Only applies to travel industry businesses)

Yes

N/A

Airline Transport Details

Please provide:

Employee name
Travel details (date, destination)
Normal ticket price
Amount paid by employee (if any)

14. Other Benefits

Did you provide any other benefits to employees outside the course of usual employment?

Yes

N/A

Other Benefits Details

Please provide details of any other benefits not covered above

15. Additional Information

Please provide any additional information that may assist us:

Authorisation

I/We authorise Rede Accountants to complete the preparation of Fringe Benefits Tax Returns for me/us for the 2026 FBT year. I/We understand that the preparation is based on the financial information supplied by me/us and does not involve the verification of that information. I/We do not require Rede Accountants to carry out an audit or a review assignment on the information provided. I/We acknowledge that I/we have understood and answered each of the above questions correctly and completely. I/we also acknowledge that the employer may be liable to penalties for incomplete or inaccurate FBT Returns.

Authorised Name*

First Last

Position

Date

DD slash MM slash YYYY

Signature*

It's not just Tax!

Fringe Benefits Tax Questionnaire