Английская Википедия:Fringe benefits tax
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A fringe benefits tax (FBT) is taxation of most, but not all fringe benefits, which are generally non-cash employee benefits.[1] The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a Federal Government to more fairly assess taxpayer entitlement to government benefits, or liability to government taxes or levies.
This kind of taxation is done in a number of countries and the applicable laws vary. See the corresponding articles for details.
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