Seminars
11. RESIDUAL FRINGE BENEFITS
11. RESIDUAL FRINGE BENEFITS
* What is a residual fringe benefit?
*Detailed workings of the residual benefits commonly associated with councils
* When a benefit is received
* Taxable value
* In-house residual fringe benefits
* Taxable value of motor vehicles other than cars
* Reduction in taxable value – otherwise deductible
* Substantiation requirements
* Other reductions in taxable value
* Exempt residual benefits