A number of benefits are exempt from FBT. These include:
a mobile phone or a car phone primarily used in employment
a notebook computer, a laptop computer or a similar portable computer (limited to the purchase or reimbursement of one computer for each employee per FBT year)
some taxi travel
in-house health care facilities, and
most minor benefits where the value of the benefit is less than $300 and it would be unreasonable to treat it as a fringe benefit.
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