Mondal, Gopal Chandra creator text xu| 2006 continuing ng p.19-22. The rationale for levying a Fringe Benefit Tax on the employer lies in the inherent difficulty in isolating the `personal element' where there is collective enjoyment of such benefits and attributing the same directly to the employee. This is so especially where the expenditure incurred by the employer is ostensibly for purposes of the business but includes, in partial measure, a benefit of a personal nature. - Reproduced. Fringe benefit tax Taxation Management Accountant 180718