Special rules apply to fringe benefit tax on employer contributions to some benefit funds, insurance policies and funds, superannuation schemes and funeral trusts.
The situations where you need to pay fringe benefit tax on goods and services, exemptions from this and working out taxable value of goods and services.
If you give an employee a loan at an interest rate that is lower than the rate you would offer the public, you may have to pay fringe benefit tax.
You have to pay fringe benefit tax if your business makes a vehicle available for employees, their associated persons and shareholder-employees to use privately – even if they do not actually use it.
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