Income Tests Which Include Reportable Fringe Benefits

A “reportable fringe benefits” amount is a calculation in respect of a fringe benefit which is shown on an employee’s annual payment summary. The amount is declared in the employee’s tax return but is not directly taxed as assessable income.

See: Reportable Fringe Benefits calculations

Reportable fringe benefits are taken into account when working out certain tax concessions or levies which are made subject to an income test.

They include:



This page was last modified on 2018-12-10