FBT
Fringe benefit tax (FBT) is a tax payable by employers on a 'payment' to an employee in a different form to salary or wages. The fringe benefit may be provided by UNSW to its employees, or their associates including spouses, relatives and partners. A benefit is defined as a benefit provided in 'respect to employment' which means a benefit is provided because someone is an employee. Benefits include any right, privilege, service or facility.
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