- Company Cars provided for personal
use
- Free, subsidized or discounted
goods or services
- Low interest or interest-free
loans
- Client luncheons where more
than one staff member attends
- Home telephones paid for by
the company
- Cellphones used during weekends
for personal use
- Medical , Accident Insurance
or superannuation provided
- Clothing Allowances not substantiated
by actual costs and related to that clothing being required for
the business use (Protective Clothing etc)
- Allowances that can not be substantiated
by actual costs or where the allowance is paid in excess of the
actual and realistic expenses.
- Non taxable prizes given to
staff for performance bonuses
- Allowances paid for staff for
children's schooling following relocation of the staff member
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