Property fringe benefits are generally not 'excluded benefits', so they may form part of a RFBA (where the total taxable value of all benefits received by the employee in that FBT year exceeds $2,000).
To allocate property fringe benefits to employees for RFBA purposes, entities must know which employee received the property in question. Property purchases are often coded to the general ledger at the time of purchase and the property may be allocated to an employee at a later date.
Better practice entities will have a process to record the details of property fringe benefits, including details of the employee who received the benefit. This can be done by the use of a database that details the purchase and movement of the property.