What are reportable fringe benefits?

Some employers provide fringe benefits. Some examples of reportable fringe benefits are when your employer pays you money for:

Your employer has to keep records of the value of any fringe benefits given to you from 1 April to 31 March each year. Any amounts shown on your payment summary are known as reportable fringe benefits (gross amount) and will need to be adjusted by using the following formula:

Fringe benefit tax amount shown on your payment summary X 0.535 = the reportable fringe benefits tax component of your adjusted taxable income for family assistance purposes.
An employer's contribution to a complying superannuation fund (for an employee only) is not a fringe benefit.

If you would like help working out what your reportable fringe benefits are, you can:

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