Reportable fringe benefits amount (RFBA)

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GlossaryUpdated 10 July 2026

The reportable fringe benefits amount is the grossed-up value of an employee's fringe benefits that appears on their income statement when it exceeds 2,000 dollars, affecting income-tested obligations even though it is not taxed as income.

RFBA catches people by surprise because exempt benefits can still be reportable: an FBT-exempt electric car still generates an RFBA. The amount does not add to taxable income, but it feeds means tests such as study loan repayments, child support and some government benefits.

Employers need per-employee benefit values to report it, which is another reason per-vehicle, per-driver records matter. See fringe benefits tax.

Last updated 10 July 2026General information, not tax or legal advice.

Related terms

Keep reading.

Neighbouring terms from the fleet glossary.

Fringe benefits taxFringe benefits tax is the tax an employer pays when a work car is available for an employee's private use, calculated on the car's value or its running costs and paid by the employer, not the driver.FBT
Novated leaseA novated lease is a three-way agreement where an employee leases a car, the employer takes over the payments from pre-tax salary, and the car becomes a fringe benefit the employer accounts for.

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