No idea what FBT even is?
Fringe Benefits Tax when an employee receives benefits from their employer other than wages (and the government still wants a cut of that).
A company car is one example of a Fringe Benefit. Restaurant meals and other entertainment (box tickets etc) also need to be considered.
Your tax agent can help you define what is considered a fringe benefit and prepare the paperwork for lodgement (and payment).
If you have a company car, take an odometer reading today and review your spending.