The Business Registration Service is where you can apply online for any business registrations you may need.

the ATO paper form Application to register for fringe benefits tax if you can’t complete registration online (publication reference: NAT 1055).

This guide is a publication on the ATO Legal database. The Legal database provides accurate and consistent information. It helps you understand your rights, entitlements and obligations. The guide explains everything about all types of fringe benefits.

This calculator on the ATO website is designed to help employers calculate FBT payable of a car fringe benefit using either the statutory formula method or the operating cost method.

Use the ATO Calculate days tool to help you to work out the number of days from one date to another date. You may need this to calculate the number of days a car was:

• held during the FBT year
• unavailable during the FBT year.