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  • E – Expense payments



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    If you pay for or reimburse an expense an employee incurred, you may be providing an expense payment fringe benefit. Show the amount of any expense payment benefit that you provided during the year at item E.


    The transitional rules that applied to in-house expense payment fringe benefits provided under a salary packaging arrangement entered into before 22 October 2012 ceased to apply from 1 April 2014.

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    Example: Calculate expense payment fringe benefits

    An employer pays an employee's home telephone bills of $1,200 for the FBT year. The employee provides the employer with a declaration stating that 50% of the bills are for business purposes and are, as a result, otherwise deductible. The other 50% of the calls are private calls.

    The employer calculates the expense payment as follows:

    $1,200 x 50% = $600

    The employer shows this at item 23 as follows:

    End of example
    Last modified: 27 Mar 2015QC 44652