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Fringe benefits tax - Tax basics for non-profit organisations

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Common fringe benefits

One of the most common fringe benefits is a car, which generally becomes a fringe benefit when it is owned or leased by an employer and made available for the private use of an employee. If the employer’s car is garaged at an employee’s house, it is treated as having been made available for private use.

Other common fringe benefits include:

  • expense payments
  • loans
  • meals/entertainment, and
  • housing.

Last Modified: Monday, 15 October 2007

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