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  • 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.

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    Last modified: 23 Jan 2015QC 43864