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  • Residual fringe benefits

    A residual fringe benefit may arise when you provide an employee with any benefit (including a right, privilege, service or facility) that is not one of the specific types of fringe benefits.

    Some examples of residual fringe benefits are:

    • use of employer's property, for example, video camera or television
    • provision of a service, for example, advice given by a solicitor
    • private use of a motor vehicle that is not a 'car' for FBT purposes, for example, a one tonne utility.

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    Last modified: 23 Jan 2015QC 43866