The way we assess reportable fringe benefits is changing

7 October 2016

Employees may ask you how reportable fringe benefits will affect their payments.

They’ll need to know their reportable fringe benefits to apply for some payments. Some employees may also need this to update their family income estimate. This is because the way we assess reportable fringe benefits is changing.

If your organisation is not for profit, it may be exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986. Reportable fringe benefits employees receive from these organisations are exempt from the change.

These organisations include:

  • public benevolent institutions
  • health promotion charities
  • some hospitals, and
  • public ambulance services

Your employees may ask you if your organisation is exempt. They may also ask if they get reportable fringe benefits. They may if they get:

  • help paying rent or a home loan
  • a mobile phone
  • a car
  • school fees for children
  • health insurance
  • help with child care expenses, or
  • benefits under salary sacrifice arrangements

Next steps

Page last updated: 27 August 2017