In considering the frequency of benefits the Tax Office considers it inappropriate to set a number, but points out that the more often and regular that benefits are provided, the less likely the provision of the benefit would be considered ‘infrequent and irregular’.
Some examples of exempt minor benefits set out in TR 2007/12 include:
- a one-off welcome gift (eg. food hamper) for a new employee
- meals provided on an ad-hoc basis a few times a year
- tolls provided via an e-tag facility on an ad-hoc basis (but not if part of a salary sacrifice arrangement)
- stationary for private use
- gift vouchers, flowers, pen sets