% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/fbt.R
\name{ato_fbt}
\alias{ato_fbt}
\title{Fringe Benefits Tax statistics}
\source{
Australian Taxation Office FBT Taxation Statistics
on data.gov.au. Licensed CC BY 2.5 AU.
}
\usage{
ato_fbt(year = "latest")
}
\arguments{
\item{year}{Income year in \code{"YYYY-YY"} form (e.g. \code{"2022-23"})
or \code{"latest"}.}
}
\value{
An \code{ato_tbl}. Monetary values in nominal AUD.
}
\description{
Returns the ATO's annual Fringe Benefits Tax (FBT) Taxation
Statistics: employer counts, gross taxable value, FBT payable,
and employee benefit counts by benefit type and industry. Used
by Treasury, PBO, and researchers evaluating the FBT concession
system (electric vehicles, remote area exemptions, novated
leases).
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  fbt <- ato_fbt(year = "2022-23")
  head(fbt)
})
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Fringe Benefits Tax Assessment
Act 1986}. Substantive FBT law; ATO rulings (TR series)
elaborate taxable-value methodology.

Australian Taxation Office (annual). \emph{FBT explanatory
notes}. Definitions of reportable benefits, gross-up factors
(Type 1 and Type 2), and otherwise-deductible rule.

Treasury (2022). \emph{Electric Car Discount Bill}.
Explanatory memorandum for the EV FBT exemption introduced
1 July 2022.
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
