FBT 101 - FBT Accelerator 2026

Let’s get started with FBT fundamentals - what is FBT, coverage of key concepts and definitions, the FBT calculation, and more!

In this session, we cover:

• Introducing the case study

• Overview of FBT & Administration

• Key concepts

  • Employee and employer

  • Types of employers

• Calculating the FBT liability

  • Grossing up taxable values

  • Employee contributions

• Reportable fringe benefits (RFB) & Record-keeping

• Interaction of FBT with other obligations