are the following items fringe benefits? Give reasons.

$1.$ The free use by an employee$$s family of a holiday home owned by the employer.

$2.$ Payment by an employer of an employee$$s telephone account.

$3.$ A lump sum payment to a retiring employee paid out of the employer$-$sponsored

superannuation fund.

$4.$ Payment by an employer of an employee$$s medical fund contributions. Would your

answer be different if the employer did not claim the contributions as a deduction?