Fringe benefits include any right, privilege, service or facility provided in respect of employment. Any fringe benefit that is not covered by a specific fringe benefit provision will be taxed as a residual fringe benefit.
There are a number of residual fringe benefits that are commonly provided by Australian Government entities, including:
- the use of a home-based desktop computer
- motor vehicles that are not defined as cars (for example, motor cycles and utilities designed to carry one tonne or more)
- interim and hire cars held for less than three months
- recreational or child care facilities.
For details of the technical aspects of providing these benefits, refer to Residual fringe benefits.
End of further information