Following is a list of general ledger accounts codes that are relevant to the provision of fringe benefits, and a summary of when each code should be used.
| Account Code | Description | Use | Special notes |
|---|---|---|---|
| 5581 | FBT-Others | For any other FBTable expenditure | Any amounts posted to this account will incur FBT. The FBT expense is automatically posted overnight (to 5590). Include employee's ANU ID in transaction line description as well as a short note about the type of benefit provided. |
| 5582 | FBT-Entertainment | For expenditure on FBTable entertainment (usually food and drink) benefits. | Any amounts posted to this account will incur FBT. The FBT expense is automatically posted overnight (to 5590) |
| 5583 | FBT-Accommodation | For expenditure on FBTable domestic housing benefits. | Any amounts posted to this account will incur FBT. The FBT expense is automatically posted overnight (to 5590). Include employee's ANU ID in transaction line description as well as a short note about the benefit. |
| 5590 | Fringe Benefits Tax Expense | Business areas should not use this account. F&BS use only. | |
| 5602 | Light meals non-FBT deductible | Expenditure in relation to food and drink for light meals on ANU premises and eligible seminar food and drink. | |
| 5603 | Entertainment Non-FBT | Expenditure on more elaborate meals, social events, alcohol etc for clients | GST must not be claimed on expenses posted to this code. |
| 9295 | EmplConFBT | Used to record income received by the ANU from an employee as a contribution toward expenditure attracting fringe benefits tax (other than for cars and travel). | Include employee's ANU ID in transaction line description as well as a short note about what benefit the contribution relates to. |
| 9295C | Employee contribution CARS FBT | Used to record income received by the ANU from an employee as a contribution toward running costs of an ANU owned motor vehicle. | Include employee's ANU ID in transaction line description as well as a the rego number of the car the contribution relates to. |
| 9295T ECFBT | Employee cont Travel FBT | Used to record income received by ANU from an employee as a contribution toward private travel on business trips paid for by ANU. | Include employee's ANU ID in transaction line description as well as a short note about what trip the contribution relates to. |