• Employment interviews and selection tests

    Legislative reference: section 58AExternal Link of the FBTAA.

    A benefit that meets the costs of travelling to an interview or selection test, in connection with an application for employment with a new employer or a promotion or transfer with an existing employer, is an exempt benefit.

    Where the benefit is of a type that would be an expense payment fringe benefit but for the exemption, you must obtain documentary evidence of the employee's expenditure.

    If the applicant or current employee uses their own vehicle and is reimbursed on a cents-per-kilometre basis for the distance travelled, the benefit is not exempt – however, a reduction in the taxable value may be available (refer to section 19.3 of Reductions in fringe benefit taxable value).

      Last modified: 08 Jan 2014QC 17820