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CX 32: Services provided to superannuation fund
or “Tax-free services for super funds if they could've claimed a deduction”
You could also call this:

“Rules for employee discounts from third parties”

When someone who is not connected to your employer makes a deal with your employer to offer goods at a discount, this rule applies to you.

You can get this discount without it being seen as a special work benefit if two things are true. First, the person giving the discount must also offer it to another group of people. This other group must be about the same size as your group of employees. They must have negotiated their discount fairly, without any special treatment. Second, the discount you and your coworkers get must be the same as or less than what this other group gets.

This rule helps make sure that discounts given to employees are fair and not just a hidden way of giving extra pay.

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Next up: CX 33B: Benefits for members of Parliament

or “How tax estimates are made for benefits given to MPs”
Next

Part C Income
Excluded income: Exclusions and limitations

CX 33Goods provided at discount by third parties

  1. This section applies when an employer and a person who is not associated with the employer have an arrangement through which goods are provided by the person at a discount.

  2. A discount provided by the person to an employee in a group of employees is not a fringe benefit if—

  3. the person offers a discount to a group of persons that—
    1. negotiates the discount on an arm’s-length basis; and
      1. does not include the group of employees; and
        1. is comparable in number to the group of employees; and
        2. the discount offered to the group of employees is the same or less than the discount offered to the group described in paragraph (a).

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