You are here Home Frequently Asked Questions If an office holder’s accommodation allowance becomes subject to fringe benefits tax (FBT), should the FBT be deducted from the office holder's total remuneration? If an office holder’s accommodation allowance becomes subject to fringe benefits tax (FBT), should the FBT be deducted from the office holder's total remuneration? Relevant offices Full-time Offices Principal Executive Offices Secretaries Judicial & Related Offices No - The FBT on accommodation allowance is an expense to the agency, not the office holder, so it is not to be deducted from total remuneration.
