While preparing my company tax return, i came across this curious phrase in the Australian Company income tax return guide (link here)

Fringe benefit employee contributions

Employee contributions form part of the employer’s or associate’s
assessable income if employees make payments for fringe benefits that
they have received.

If you are the head company of a consolidated or MEC group, include
all fringe benefit employee contributions received by you or by an
entity that was a subsidiary member of the group when the contribution
was received.

My understanding on fringe benefits is that it is a thing (like a car) that the employer (like myself) would give to the employee, and I have to pay tax on it. The employee receives the benefit but it is not taxable for him (since the tax office will be collecting the tax from me).

Now what is Fringe benefit employee contributions??