Where you provide gift vouchers to employees that do not meet the requirements for an exemption and are in line with Example 8 of Tax Ruling TR 2007/12, what type of benefit are they, and are they a RFBA?
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Hi @taylam
It depends. Most of them will fit into the "property" fringe benefits definition. But if another category fits better then it could fall into that other category. For example if it's a gift voucher for a restaurant, it would be a meal entertainment benefit.
For whether it's a reportable benefit: again, it depends. If they aren't a minor exempt benefit, it's usually included in the reportable fringe benefit amount calculation. But if it falls into and excluded category, like if the voucher is for meal entertainment, it won't be.
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Hi @taylam
It depends. Most of them will fit into the "property" fringe benefits definition. But if another category fits better then it could fall into that other category. For example if it's a gift voucher for a restaurant, it would be a meal entertainment benefit.
For whether it's a reportable benefit: again, it depends. If they aren't a minor exempt benefit, it's usually included in the reportable fringe benefit amount calculation. But if it falls into and excluded category, like if the voucher is for meal entertainment, it won't be.
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