ChangeGPS Fringe Benefits Tax (FBT) covers all eight benefit categories recognised by the ATO. Motor Vehicle benefits cover cars made available for private use by employees, calculated using the 20% statutory formula. Car Parking benefits cover employer-provided commercial car parking. Expense Payment benefits cover reimbursements and employer payments for employee expenses. Housing benefits cover employer-provided accommodation. Loan benefits cover employer loans provided at below-benchmark interest rates. Meal Entertainment benefits cover meals and entertainment provided to employees, with support for the 50/50 split method. Property benefits cover the transfer or provision of property to employees. Residual benefits cover any other benefits not covered by the above categories. Each category has its own calculation method and gross-up treatment within the app.