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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 doesn't fall into one of the specific categories of fringe benefits.

    Examples of residual fringe benefits:

    • use of employer's property, such as a video camera or television
    • provision of a service, such as advice given by a solicitor
    • private use of a motor vehicle that is not a 'car' for fringe benefits tax (FBT) purposes, such as a one-tonne utility.

    See also:

    Last modified: 25 Aug 2020QC 43866