why+does+company+claim+FBT

Fringe benefits tax (FBT) is paid by employers on certain benefits they provide to their employees or their employees’ associates (typically family members) in respect of their employee's employment. > FBT is separate from income tax and is based on the taxable value of the fringe benefits provided. > Employers can generally claim an income tax deduction for the cost of providing fringe benefits and for the FBT they pay. > A fringe benefit is a benefit provided to an employee (or their associate) because that person is an employee (or a former or future employee). Benefits can be provided by an employer, an associate of the employer or a third party under an arrangement with the employer. @https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Getting-started/FBT-for-small-business/
 * =Fringe benefits tax for small business =