Course Outline
This eLearning course is designed to provide accountants and bookkeepers with a concise, practical update on key Fringe Benefits Tax (FBT) issues relevant to small and medium-sized business clients, charities and not-for-profits.
Delivered in four modules, it focuses on commonly encountered challenges and compliance requirements for the 2026 FBT year, incorporating expert insights and actionable strategies.
Key topics include (a) FBT Fundamentals, (b) Motor Vehicles and Parking, (c) Meals and Entertainment and (d) Employee Expenses and other benefits.
About the presenter
This course is presented by Paul Mather, FBT & Salary Packaging Expert. Paul Mather is the founder of FBT Solutions, established in 2009. He has over 25 years of experience in employment taxes across all industry sectors in Australia. Paul has significant experience helping businesses manage FBT compliance and developing opportunities. More recently he has been helping businesses, and their accountants, navigate ATO FBT audits and how to avoid them.
Paul was a member of the Australian Taxation Office’s (ATO) former FBT Working Group and former ATO National Tax Liaison Group’s Fringe Benefits Tax Subcommittee from 2005 to 2024. Paul is a sought after trainer and speaker, delivering his topic in an insightful and practical way.
Why Enrol?
- Stay ahead of the latest FBT changes for 2026.
- Learn directly from Paul Mathers, leading Australian FBT expert.
- Equip yourself with practical insights and tools to add value to your client engagements.
Who should enrol?
This course is suitable for accountants and bookkeepers wanting to stay up to date with FBT issues issues relevant to small and medium-sized business clients, charities and not-for-profits.
Course Content
This course consists of 4 modules:
Module 1- Fundamentals of FBT
- Explains when FBT applies, who is an employer/employee, how third-party benefits are captured
- Introduces the 13 fringe benefit categories and what is excluded from FBT
- Shows how taxable value, gross-ups (Type 1 vs Type 2) and FBT payable are calculated
- Covers record-keeping, penalties, ATO audit powers, and RFBA reporting
- Updates for 2026 including EV, PHEV, record-keeping reforms and ATO compliance focus
Module 2 — Motor Vehicles & Car Parking
- Defines what is a “car” vs “non-car” and when private use creates FBT
- Covers EV exemptions, PHEV changes, tool-of-trade vehicles and ute myths
- Explains Statutory Formula, Logbook (Operating Cost) and Cents-per-km methods
- Details how to calculate base value, days available, business use and employee contributions
- Sets out car parking FBT rules, thresholds, exemptions and valuation methods
Module 3 — Meals & Entertainment
- Separates deductible sustenance from FBT-taxable entertainment using TR 97/17 tests
- Covers meal entertainment, entertainment facility leasing and recreational entertainment
- Explains the Actual vs 50/50 vs 12-week register valuation methods
- Shows how minor benefits, in-house meals and exemptions work
- Addresses GST, deductibility, reportables and common audit traps around events and meals
Module 4 — Employee Expenses & Other Benefits
- Covers expense payments, property, loans, debt waivers and residual benefits
- Explains the “otherwise deductible rule” and when it reduces FBT
- Deals with LAFHA, FIFO/DIDO, housing and remote-area concessions
- Shows how gifts, health insurance, visas and home internet are treated
- Includes in-house benefits, board benefits and how to value overlooked fringe benefits
Course Structure
- Learners can complete courses at a place that suits them, within and outside work hours
- Each learner will have a dedicated login to give them personal access to their course
- Module material includes supporting resources,PowerPoint Slides, templates and articles
- All modules also incorporate assessment tasks that encourage learners to develop practical actions demonstrating understanding of the concepts
- All assessment tasks are scored, with directed feedback to learners on their response
- As the learner progresses, they develop their personal SMART action list to drive change
- Managers are able to see at a glance how their staff are progressing
- All learners have access to course content for 12 months following their enrolment
Learning Process
Our self-paced eLearning courses follow a 4-step process in relation to learning objectives:
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All modules are structured with specific learning objectives and assessment tasks. Learners are expected to demonstrate that they understand learning objectives and can apply concepts through completion of the assessment tasks. A SMART action planning template is used to consolidate specific actions and to ensure that a timeframe for completion is established and followed. Regular review of progress is ensured through commitment to completing the course.
The course was easy to follow. It was quite a bit more in depth than what I was expecting. I really benefited from the real life examples and practical application presented by Paul.
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FBT Reporting 2026 : Essential Update for Accountants and Bookkeepers
Number of learners:
Please note:After purchasing this course, you will receive a welcome email including an induction guide.
This guide provides instructions on how to enrol and commence the course.
If you are registering on behalf of others, you will receive an email with instructions on how to register each learner/s.
Once registered, each learner will receive an induction guide to their own email address.
Tax calculated at checkout.
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