Residual fringe benefits

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.
Further Information

For details of the technical aspects of providing these benefits, refer to Residual fringe benefits.

End of further information
    Last modified: 17 Jul 2012QC 21998