Which of the following is a key consideration for fringe benefits tax?

A key consideration for fringe benefits tax is the definition of fringe benefits. Understanding what constitutes a fringe benefit is essential because it determines what benefits will be subject to the tax. Fringe benefits can include various non-cash benefits provided to employees, such as housing allowances, cars, or other perks, and these are typically subjected to taxation under specific rules. The clear definition helps both employers and employees recognize which benefits are taxable and how they should be reported.

In contrast, the other options do not directly pertain to fringe benefits tax. Tax rates on personal income are relevant to individual tax liabilities but do not specifically address fringe benefits. Methods for personal tax audits deal with the process of reviewing personal taxation and do not focus on the specific category of fringe benefits. Lastly, international tax treaties are significant for cross-border taxation issues but do not directly influence the taxation of fringe benefits within a single tax jurisdiction.