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Item 45 - Fringe benefit employee contributions

Label T - Fringe benefit employee contributions

Employee contributions form part of the employer or associate's assessable income when employees make payments for fringe benefits they have received.

Business and professional item:

Show at label T the sum of all payments received by the trust from recipients of fringe benefits.

CCH References

35-000 Outline of Fringe Benefits Tax

35-135 Employee contributions to benefits

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