FBT

FBT is an acronym that can refer to several terms across different fields, with the intended meaning usually clear from context. Two widely used meanings are Fringe Benefits Tax in Australia and Family-Based Therapy in clinical psychology, though other uses exist in finance, education, and technology.

Fringe Benefits Tax is a tax on certain non-cash benefits provided to employees by employers. In Australia, FBT is administered by the Australian Taxation Office, and employers are typically responsible for calculating and paying it. The tax applies to benefits such as company cars, housing, paid entertainment, and certain expense reimbursements. Valuation rules determine the taxable value of each benefit, and the FBT year runs from 1 April to 31 March, with returns and payments due after the year’s end. Exemptions and concessions may apply for specific benefits or circumstances.

Family-Based Therapy refers to a set of clinical approaches used mainly to treat eating disorders in adolescents and young people. The method emphasized in many guidelines is the Maudsley approach, which places parents at the center of the refeeding process, symptom management, and the establishment of healthy eating patterns. Treatment is typically structured in stages and can involve coordination with schools, medical providers, and other caregivers. There is substantial evidence supporting its effectiveness for adolescent anorexia nervosa and growing adoption for other eating disorders and age groups.

In other contexts, FBT may denote additional terms particular to a field. When encountering the acronym, it is important to rely on surrounding information to identify the correct meaning.