The tax on non cash benefits is the latest trend in as far as taxation goes. A lot of countries are now taxing benefits that accrue to the employee. Closer to home, Fiji has strengthened its taxation laws to ensure that those who fall in this category are caught within the net. It's all in the name of widening the revenue base of the government. Solomon Islands would only benefit from the change, since these funds would be used by the government to meet its social responsibilities and commitments.