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CX 3: Excluded income
or “Fringe benefits from your job are not counted as taxable income”
You could also call this:

“How job benefits relate to your taxable income”

When your employer gives you something good because of your job, it’s usually called a benefit. Sometimes, this benefit might be counted as part of your income that can be taxed. If it is counted as part of your taxable income, then it’s not called a fringe benefit. This rule helps to make sure that the same benefit isn’t taxed twice.

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Next up: CX 5: Relationship with exempt income

or “How exempt income relates to fringe benefits”
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Part C Income
Excluded income: Introductory provisions

CX 4Relationship with assessable income

  1. To the extent to which a benefit that an employer provides to an employee in connection with their employment is assessable income, the benefit is not a fringe benefit.

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