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What you will pay fringe benefit tax on

Fringe Benefit tax (FBT) is payable when the following benefits are supplied to employees: Private use of a motor vehicle, Low or interest-free loans, Free, subsidised or discounted goods or services, Employer contributions to sick, accident, insurance schemes. Once you start providing fringe benefits to your employees, you will need to register for FBT via My IR and file quarterly returns.

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