In the U.S. tax system, employers can provide a wide array of nontaxable fringe benefits to employees. Excluding fringe benefits from taxation is one method of encouraging employers to provide such benefits to their employees. Australia takes a different approach to the tax treatment of fringe benefits. Go to the Australian government Web site (www.ato.gov.au) and locate the government publication that deals with fringe benefits. Explain the Australian tax treatment of fringe benefits. Choose two of the fringe benefits listed in the publication and compare their treatment with the U.S. tax system treatment.