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What a fringe benefit is
A fringe benefit is a benefit either you or an associate, such as your spouse or children, receive because of your employment. You can be a current, former or future employee.
When we say benefit, we mean any right (including any property right), privilege, service or facility you receive. A benefit could be:
• the use of something, such as a car, house or equipment
• ownership of something, such as items of clothing
• enjoyment of a privilege or facility, such as staying at a holiday home.
When we say benefits provided by your employer, we mean benefits provided by your employer, your employer's associate or a third party acting under an arrangement with your employer.
When we say benefits provided to you, we mean benefits provided to you or your associate.
For example, you could receive a benefit when your employer gives you:
• a work car for private purposes
• a cheap loan
• free private health insurance
• home cleaning services.
You could also receive a benefit if you enter into a salary sacrifice arrangement.
http://www.ato.gov.au/individual ... m&page=2&H2
楼主, 想想在1Apr 11 到31 Mar 12之间, 你的雇主(or another person on behalf of your employer)给你什么benefits了, 而且benefits的总和超出$2000. (注: 你PAYG Summary reportable fringe benefit amount 是你收到的benefits总和的gross up amount.) |
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