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Document Description

This booklet explains the tax law relating to fringe benefits their valuation and related obligations.

It contains detailed information about how employers and other providers of fringe benefits are to value the benefits paid to employees, associated persons or office holders.

This booklet is supplemented by the following updates (included in the download):

January 2002 - Update intended to provide further guidance on the taxation of fringe benefits

2008 - Car Fringe Benefit Calculator

Table of Contents

1. Chapter 1 - Background
2. Chapter 2 - Collection of Income Tax on Fringe Benefits
3. Chapter 3 - Categories of Fringe Benefits
4. Chapter 4 - Valuation of Category 1 Fringe Benefits
5. Chapter 5 - Valuation of Category 2 Fringe Benefits
6. Chapter 6 - Valuation of Category 3 Fringe Benefits
7. Chapter 7 - Exemptions
8. Appendix A - Forms
9. Appendix B - Electronic Lodgement File Format
10. Appendix C - Car Fringe Benefit Calculator