Fringe Benefits Tax Policy

Version 1.0 approved 18 June 2025

The Fringe Benefits Policy (PDF 366KB) provides the mandatory requirements to ensure compliance with the Fringe Benefits Tax Assessment Act 1986 (FBTAA), Treasurer’s Instructions and other regulatory requirements regarding the fringe benefits tax (FBT) obligations.

Applicability

This policy applies to all employees and contracted staff of SA Health; that is all employees and contracted staff of the Department for Health and Wellbeing (DHW), Local Health Networks (LHNs), including state-wide services aligned with those Networks and SA Ambulance Service (SAAS).

Out of Scope

Out of scope for this policy is:

  • FBT management functions and responsibilities outsourced under a service arrangement, including arrangements with Shared Services SA (SSSA) managed by the Services Design and Operations Level Responsibilities (SDOLR).
  • Allowances provided to employees that are not subject to FBT.
  • Reimbursements for non-employees or expenses not classified as fringe benefits.
  • Transactions or benefits related to payments to contractors, consultants, or other non-employee engagements.
  • Salary-packaged vehicles and those part of an approved executive remuneration package.