Is a Fuel Card Subject to FBT or PAYE

Question

My employer is offering a $400 per month fuel card as part of my package.

Is the company liable to pay FBT on this and if so how much.

Answer

The fuel card is subject to FBT. This assumes that the employer has contracted with the fuel company and pays the invoices. If the card is in the employee's name, any amount paid by the employer that is not a reimbursement of company expenses, would be subject to PAYE.