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Fringe benefit guide (IR409)

Use this guide to help you with your tax responsibilities if you give benefits to your employees other than their salary and wages. There are four main groups of taxable fringe benefits:

  • motor vehicles available for private use
  • free, subsidised or discounted goods and services
  • low-interest loans
  • employer contributions to sick, accident or death benefit funds, superannuation schemes, and specified insurance policies.