Item
|
See
|
Accommodation
|
Accommodation and location related fringe benefits
|
Borrowing employer’s property
e.g. commercial vehicle, video camera
|
Residual fringe benefits
Exempt use of eligible vehicles
|
Briefcase
|
Work-related items exempt from FBT
|
Car
|
Cars and FBT
|
Car expenses
- e.g. registration, insurance
|
Expense payment fringe benefits
|
Car, leased
|
Car leasing and FBT
|
Christmas party
|
Entertainment-related fringe benefits
|
Computer, desktop
|
Reimbursing cost of computer:
Expense payment fringe benefits
Providing computer:
Property fringe benefits
|
Computer, laptop or tablet
|
Work-related items exempt from FBT
|
Covid-19 vaccination
|
COVID-19 vaccination incentives and rewards for employees
|
Credit card
|
Expense payment fringe benefits
|
Debt, forgiving
|
Loan and debt waiver fringe benefits
|
Electric car
|
Electric cars exemption
|
Food and drink
|
Entertainment-related fringe benefits
|
Goods
- e.g. television, clothing
|
Property fringe benefits
|
Health insurance premiums
|
Reimbursing cost of insurance:
Expense payment fringe benefits
Providing insurance:
Residual fringe benefits
|
Home mortgage
|
Expense payment fringe benefits
|
Housing accommodation
|
Housing fringe benefits
|
Insurance
|
Reimbursing cost of insurance:
Expense payment fringe benefits
Providing insurance:
Residual fringe benefits
|
Internet, home
|
Expense payment fringe benefits
|
Living-away-from-home allowance
|
Living-away-from-home allowance fringe benefits
|
Loan
|
Loan and debt waiver fringe benefits
|
Meals
|
Board fringe benefits
Entertainment-related fringe benefits
|
Mobile phone
|
Work-related items exempt from FBT
|
Parking
|
Car parking and FBT
|
Protective clothing
|
Work-related items exempt from FBT
|
Real estate
|
Property fringe benefits
|
Recreation
|
Entertainment-related fringe benefits
|
Redundancy retraining or reskilling
|
Retraining and reskilling exemption
|
Remote area housing
|
Remote area FBT concessions
|
Self-education expenses
|
Expense payment fringe benefits
|
Services
|
Residual fringe benefits
|
Shares and bonds
|
Property fringe benefits
|
Software
|
Work-related items exempt from FBT
|
Support in an emergency
- e.g. accident, illness, disaster
|
Emergency assistance
|
Taxi or ride-share travel
|
Taxi, ride-sourcing and public transport exemptions
|
Telephone, home landline
|
Expense payment fringe benefits
|
Telephone, mobile
|
Work-related items exempt from FBT
|
Tolls
|
Road and bridge tolls and FBT
|
Tools of trade
|
Work-related items exempt from FBT
|
Vehicle, commercial
|
Exempt use of eligible vehicles
|
