Fringe benefits tax (FBT) is paid on certain benefits employers provide to their employees or their employees' associates in place of salary or wages.

http://www.ato.gov.au...

http://www.ato.gov.au/businesses/pathway.asp?pc=001/003/027&mfp=001&mnu=4194#001_003_027

Fringe Benefits Tax (FBT) is a tax payable by employers for benefits paid to an employee or the employee's associate. FBT is separate from income tax and is based on the taxable value of the various benefits provided. Provides links to further information about FBT.

http://www.business.gov.au...

http://www.business.gov.au/Business+Entry+Point/Business+Topics/Taxation/Taxes+explained/Fringe+Benefits+Tax.htm