As part of his job Roger has received several benefits from his employer New Age Pty Ltd
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Determine whether the following benefits are fringe benefits or exempt fringe benefits and, where applicable, the relevant category of fringe benefit. Provide reasons for your answer:
(a) Payment to employee for the estimated cost of the employee's home internet.
(b) Provision of car for work that must not be driven and must be garaged at the employees home on weekends.
(c) Payment of employee's superannuation contribution by the employer to a complying superannuation fund.
(d) Payment under an employee share scheme.
(e) Payment of taxi fare by employer for employee to travel home after working late.
(f) Provision of a new mobile phone case. The mobile case cost $275.
(g) Provision of a television to an employee as a bonus.
(h) The cost of taking clients to dinner.
(i) Provision of two laptop computers to an employee who regularly attends clients' premises.
(J) Payment of an allowance for home office costs due to new working from home arrangements.
Required: With reference to relevant legislation explain how each item is likely to be treated under Fringe Benefit Tax Legislation and who is liable for such payments