After considering the 5 criteria, the following are examples of benefits where you could decide it’s unreasonable to treat them as fringe benefits because they’re likely be exempt minor benefits:

• A one-off welcome gift provided to a new employee on commencement of employment (for example, a food hamper).
• Meals provided on an ad hoc basis to an employee a few times a year.
• Road tolls paid for an employee through an e-tag facility on an ad-hoc basis, which is not part of a salary sacrifice arrangement or in connection with a salary sacrifice arrangement.
• Occasional use of the employer’s car for a special purpose.
• A short-term advance to help an employee pay unexpected debts.
• The recovery of overpaid salary by instalment arrangements.
• Stationery that an employee is permitted to use for private purposes.
• The use of office employees to type essays or assignments.
• Permitting employees to have waste or left-over materials of a business, such as packing cases or fabric remnants.

This isn't a complete list of exempt minor benefits. Contact the ATO or your registered tax adviser for assistance with your own circumstances.