The following tables summarise key facts and figures relevant to Fringe Benefits Tax (FBT) issues for the 2015-16 FBT year. The 2014-15 figures arealso included by way of comparison. The Taxation Determination (TD) reference is shown where relevant.General FBT figures

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Motor vehicles (other than cars)

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Indexation factors for non-remote housing benefits

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Reasonable food component of a living- away-from-home allowance (LAFH) - employee in Australia

For individuals that are LAFH and remain in Australia, the reasonable amount for food and drink expenses are set as follows:

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"Adults" for this purpose are persons who had attained the age of 12 years before the beginning of the FBT year.

In relation to larger family groupings, the Australian Taxation Office (ATO) will accept a food component based on the above figures plus $121 for each additional adult and $61 for each additional child for the 2015-16 FBT year.

In TD 2015/7 the ATO has provided different amounts for food and drink expenses for employees LAFH outside of Australia.