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tcpham(Newbie)Newbie
15 June 2025

I've got two scenarios that I cannot locate a precise answer to:


Scenario 1

Employee 1 was employed by Company A providing Fringe Benefits $1,800 from April - Dec, when company A shuts down.

They then moved to Company B, an associated company, and received $700 in Fringe Benfits between Jan - Mar.

Combined the Taxable Value >$2k; which employer reports?


Scenario 2

Employee 2 is employed by Company C, and received $3k in FB for the year.

They also received $500 FB from Company B.


Does Company C report the full RBFA $6,603 (TV of $3.5k x 1.8868) amongst the related group? or does the RBFA get split betweem Company B and C for their respective value even though employee wasn't employed by Company B?

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1 replies
70 views
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All replies

NikkiATO(Community Moderator)Community Moderator
18 June 2025

Hi @tcpham,


Scenario 1 – Employee moved between associated companies

Company B should report the RFBA.


Even though the employee got benefits from both Company A and B, only the current employer reports the total RFBA at the end of the FBT year – including benefits from any associated entities.

 

Scenario 2 – Employee got benefits from two related companies

Each company reports their own share of the RFBA.


Even though the total is over $2,000, each company only reports the taxable value of benefits they provided.

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RFBA - Third Party/Associate pays, who reports | ATO Community