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CX 1B: Treatment of flat-rate credits under platform economy rules
or “Flat-rate credits from platform economy rules are not taxable income”
You could also call this:

“What counts as a job-related benefit from your employer”

A fringe benefit is something your employer gives you that’s related to your job. It’s not just your regular pay. Here’s what makes something a fringe benefit:

Your employer provides it to you because of your job. It’s one of the specific types of benefits mentioned in other parts of the law, or it’s an ‘unclassified benefit’ (which means it’s not specifically named but still counts). It’s not a benefit that this part of the law says isn’t a fringe benefit.

Even if someone else gives you the benefit because your employer arranged it, it’s still considered to come from your employer. You don’t have to be working at the time you get the benefit for it to count as a fringe benefit.

There are other parts of the law that explain how to figure out the taxable value of fringe benefits.

Sometimes, the law might treat something as a fringe benefit even if it doesn’t seem like one at first. This can happen in special cases, like when your employer tries to avoid paying tax on benefits, or when they give benefits to people close to you instead of directly to you.

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Next up: CX 3: Excluded income

or “Fringe benefits from your job are not counted as taxable income”
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Part C Income
Excluded income: Introductory provisions

CX 2Meaning of fringe benefit

  1. A fringe benefit is a benefit that—

  2. is provided by an employer to an employee in connection with their employment; and
    1. either—
      1. arises in a way described in any of sections CX 6, CX 9, CX 10, or CX 12 to CX 16; or
        1. is an unclassified benefit; and
        2. is not a benefit excluded from being a fringe benefit by any provision of this subpart.

          1. A benefit that is provided to an employee through an arrangement made between their employer and another person for the benefit to be provided is treated as having been provided by the employer.

          2. It is not necessary to the existence of a fringe benefit that an employment relationship exists when the employee receives the benefit.

          3. Sections RD 25 to RD 63 (which relate to fringe benefit tax) deal with the calculation of the taxable value of fringe benefits.

          4. A benefit may be treated for the purposes of the FBT rules as being provided by an employer to an employee under—

          5. section GB 31 (FBT arrangements: general):
            1. section GB 32 (Benefits provided to employee’s associates).

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              Notes
              • Section CX 2(5): amended, on (applying for the 2010–11 and later income years), by section 51(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
              • Section CX 2 list of defined terms FBT rules: inserted, on (applying for the 2010–11 and later income years), by section 51(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).