A-Z index

Employee benefits

FBT exemption for fly-in-fly-out arrangements
Document contains the Commissioner's assessment of overseas locations as remote or non-remote for FBT purposes
Fringe benefits tax - remote areas
Employers who provide fringe benefits to employees living in remote areas may qualify for fringe benefits tax (FBT) concessions. This explains the definition of a remote area and includes lists of remote and non-remote locations.