The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.F.180 Fringe benefits (income test assessment)

Definition

Fringe benefits received by people from ANY source (NOT just from an employer) are 'valuable consideration' and are included in the income test for all income support payments.

The NON-grossed up value is used, even where it is less than $2,000 (the level at which they become 'reportable' on a payment summary (group certificate prior to 2001)).

Act reference: SSAct section 8(1) Income test definitions

Policy reference: SS Guide 1.1.V.25 Valuable consideration, 4.3.3.60 Deferred income, salary sacrifice, valuable consideration & fringe benefits

Last reviewed: 22 March 2021

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