I know a couple involved in MLM business, selling weight loss products (yes, holy sh;t), which are imported from the USA (where most of the MLM scams come from). The "benefits" ( "reward") they receive include payment for their leased BMW car. The car is under their name but the car has personalised number plate which is the product name of the MLM business). Both of them have formal full time office jobs as well. The lady drives the MLM car to work (so the car is not solely for MLM business). Obviously there is an issue with FBT. In Australia, FBT is a tax payable by employers for benefits paid to an employee (or an employee's associate e.g. a family member) in place of salary or wages. And obviously the American company which is located in the USA is not going to pay ATO the FBT. So, should the couples declare the "benefit" as a part of their income? The MLM business doesn't collect GST. Also are there any financial advantage for them to rent out their own property and move to a rental property?