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Transport, accommodation and meals: FBT tricks and traps

Published on 01 Oct 15 by "THE TAX SPECIALIST" JOURNAL ARTICLE

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.

Author profiles

Andrew Cornish CTA
Andrew is currently Manager, TAX APAC Operations at BHP Billiton, managing taxes across BHP Billiton’s coal operations in Australia, Indonesia and the US. With over 12 years experience, Andrew has previously held positions with Ausenco and EY. During this time, Andrew has advised on direct and indirect tax compliance, mineral royalties, transfer pricing, audit and dispute resolution, policy development and structuring (joint ventures and M&A). Andrew has significant experience in the resource industry and a proven record in managing high-performing tax teams that deliver results. - Current at 18 August 2016
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Hayley Lock
Hayley is the Partner leading KPMG’s Specialist Tax and Reward practice in Brisbane. She works with her clients at KPMG to help ensure they can recruit, develop and retain talented people – particularly senior executives and expatriates. Hayley has over 15 years’ experience both in commerce and within professional services providing advice on a range of taxation matters, from salary packaging through to how to manage a payroll tax audit. Hayley has been involved in the development of several automation tools and software products that focus on achieving efficiencies and reducing effort to manage tax risk. Over the last 18 months’ Hayley and her team have also provided assistance to clients on a wide range of COVID-19 tax matters including JobKeeper and access to other incentives and concessions. Hayley is a current member of the ATO’s FBT sub-committee. - Current at 28 July 2021
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