• 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.

      Last modified: 17 Jul 2012QC 21998