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FBT 2012-13 rates and thresholds

The Tax Office has today published on its website the fringe benefit tax rates and thresholds for the 2011-12 and 2012-13 fringe benefits years.

Key changes for 2012-13 include:

  • Cents per km for non-car motor vehicles has increased from 46c to 48c for motor vehicles up to 2500cc and from 55c to 57c for motor vehicles over 2500cc
  • The car parking threshold has increased from $7.71 to $7.83
  • The statutory interest rate has decreased from 7.8% to 7.4%
  • The record keeping threshold has increased from $7,391 to $7,642
  • Transition arrangements apply for car fringe benefits calculated using the statutory formula between May 2011 and April 2014.

 

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