Categories of Fringe Benefits



What is a Fringe Benefit?
Fringe benefits (perks) include most benefits given to employees in addition to their salary or wages. This page gives an overview of the categories of benefits that are liable for fringe benefit tax, and those that are not. For the purposes of record keeping and FBT returns, you should also be aware of attributed and non-attributed benefits.


What are the Categories of Fringe Benefits?
The 5 main groups of fringe benefits are:

  1. Motor vehicle use.

  2. Low-interest loans other than low-interest loans provided by life insurance companies.

  3. Free, subsidised or discounted goods and services, including subsidised transport for employers in the public ...

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Fringe Benefits

  • Categories of Fringe Benefits

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