FBT Act s 4

Income tax and fringe benefits tax: will a non-cash business benefit and a taxable fringe benefit both arise if a low or interest free loan is made by a life assurance company to an insurance agency and then on-lent to an agency employee (or an associate of an employee) who uses the loan monies for private purposes?

Income tax and fringe benefits tax: what are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?