Property fringe benefits

A property fringe benefit may arise when you provide your employee with property, either free or at a discount.

For fringe benefits tax (FBT) purposes, property includes:

  • all goods, for example, items of clothing, or a television
  • real property, for example, land and buildings
  • other property, for example, shares or bonds.

Next steps:

See also:

Last modified: 23 Jan 2015QC 43864