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.

Next steps:

See also:

Last modified: 23 Jan 2015QC 43866