FBT is a bit of a pain to deal with if your business provides benefits to employees, that are not tax deductible in general.
Things like car parking, if they park near your work, attracted FBT now no longer applies from the 1st of April, 2021 - it is next FBT year onwards. There's no FBT on electronic devices either, like laptops, iPads, phones - stuff that you might give to your employee. If they use it for personal purposes then you technically should pay FBT on that - but not any more (from that date onwards).
They're also looking at no FBT on retraining or re-skilling employees. Basically, if you're looking to make someone redundant and you need to retrain them, there's no FBT on retraining or re-skilling from the 2nd of October, 2020 onwards.