Better practices for managing specific fringe benefit types

Type 3: expense payment property and residual fringe benefits

Expense payment, property and residual fringe benefits are commonly provided by Australian Government entities. These benefit types include items such as expense reimbursements, staff awards and the provision of vehicles (other than cars). A number of benefits paid to employees who are required to live away from home or relocate in order to perform employment duties may be treated as either expense payments or residual fringe benefits.

Sections within Type 3: expense payment property and residual fringe benefits

• Expense payment fringe benefits
• Calculating taxable value of expense payment fringe benefits
• Related products
• Property fringe benefits
• Allocating property benefits to employees for RFBA purposes
• Calculating taxable value of property fringe benefits
• Related products
• Residual fringe benefits
• Related products