Exemptions, Concessions and Special Rules

A wide range of exemptions and reductions in taxable value apply.

Concessional valuation rules apply to 'in-house' fringe benefits. Benefits provided as part of a salary packaging arrangement do not qualify for the concessional treatment.

The taxable value of certain fringe benefits can be reduced by employee contributions towards the cost of the benefit. Making such contributions can result in a lower overall tax liability, depending on the particular employee's tax situation and the valuation method that applies to each benefit received.

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