FBT 2026 – Salary Packaging Reporting for 2026 FBT Returns

Overview
Everything you need to know, from start to finish, about 2026 FBT reporting of Salary Packaged fringe benefits
With the growth in popularity of Salary Packaging, many businesses struggle with understanding the FBT implications and the FBT reporting requirements. This session will cut through the complexity and jargon to carefully explain what is important, how to understand and “read” FBT Salary Packaging data to accurately report FBT and Reportable Fringe Benefits. Particular focus will be as follows:
- How to read Salary Packaging reports
- How to verify the data and check that the FBT treatment applied is correct
- Understanding the data required by Payroll and verifying Salary Packaging arrangements with Payroll
- Distinguishing the important distinction between deductions and calculating taxable value;
- Explaining what is an Employee contribution and how it is calculated
- Determining what amount of Employee contributions to be included in the 2026 FBT Return
- Explaining the key differences when reporting the different types of motor vehicles
This session provides a detailed, practical and technical understanding of fringe benefits and FBT reporting for Salary Packaged benefits.
Learning Outcomes:
The main learning outcome is to provide an understanding of analysing Salary Packaging reports and how to correctly report fringe benefits in the 2026 FBT Return and report benefits on individual Employee Payment Summaries. In particular:
- Reporting capped benefits for FBT Exempt and FBT Rebatable Employers, and how to read reports and validate the data
- Distinguishing the important difference between deductions and taxable value;
- Explaining what is an Employee contribution and how it is calculated
- Determining what amount of Employee contributions to be included in the 2026 FBT Return
- How to understand FBT fleet reports and identify any issues and discrepancies
- How to review Fleet Reports particularly interpreting and validating the data
- Explaining the key differences when reporting different types motor vehicles from Electric Vehicles and Novated Leases
- The distinction between Cars and Non-Cars, and why this is important
- Understanding of other salary packaged benefits including Car Parking and Exempt Benefits
Suited to:
This session is suited to all Employer types who offer Salary Packaging, including Corporates, SME’s, Charities, Not for Profits and Local, State and Federal Government and Accounting firms.
Whether your new to FBT or experienced, this is a must attend session for those involved with FBT Return preparation or reviewing, reporting of benefits or salary packaging structuring, including Accountants, Tax Accountants, Financial Accountants, Finance Managers, Payroll Managers, HR Managers, Tax Agents, Tax Practitioners and their teams.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – FBT 2026 – Salary Packaging Reporting for 2026 FBT ReturnsVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Paul MatherFBT Salary Packaging Solutions
has over 30 years specialist FBT & Salary Packaging experience working and advising across all industry sectors including large corporates, SME’s, Not for Profits, Accounting & Book-keeping firms and Local, State and Federal Government.
Paul helps employers and advisers to reduce risk, increase efficiency and maximise opportunities, by working with functional teams including Tax, Finance, Payroll, HR, Procurement, Legal, Risk and Fleet Management.
Paul is an accomplished trainer and speaker on all areas of FBT, Salary Packaging and Employment Taxes. Paul delivers training in a practical and insightful manner.
Paul was a member of the former ATO’s FBT Stakeholder Group from 2005 to 2024.