FBT Miscellaneous 2015

Transport, accommodation and meals: FBT tricks and traps

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2015


The provision of transport, accommodation and meal benefits to employees by employers gives rise to a fringe benefits tax liability unless a concession or exemption applies. Fortunately, there are a number of exemptions and concessions which can apply to reduce the FBT burden. However, these provisions contain some of the most complex aspects of FBT law with some easily overlooked traps for employers.

This article explores the FBT exemptions and concessions available in three common but distinct circumstances. The article begins with an overview of, or framework for, a practical approach to FBT issues. The article then considers the FBT concessions available for a fly-in fly-out workforce. Next, the article examines remote area concessions. The article concludes with a discussion of domestic transfers, a comparative analysis of the concessions available for someone who is temporarily required to relocate versus someone who is required to relocate indefinitely for work purposes.

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FBT Miscellaneous 2015

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