Problem
Determine whether the following benefits are fringe benefits or exempt fringe benefits and, where applicable, the relevant category of fringe benefit. Provide reasons for your answer:
(i) Provision of two laptop computers to an employee who regularly attends clients' premises.
(ii) Provision of a car for an employee's private use, including payment of all fuel costs by the employer.
(iii) Provision of accommodation at the family home to a child who is over 21 and works in the family business.