18.11 Exempt residual benefits

The following is a list of exemptions that may apply to residual fringe benefits:

  • use of motor vehicles
  • use of public transport
  • use of recreational or child care facilities that are located on employer's business premises
  • use of property that is located on employer's business premises
  • living away from home - leasing of household goods
  • accommodation where employee lives away from home
  • 'fly-in fly-out' transport for oil rig and remote area employees
  • priority of access to child care facility
  • no-private-use declaration
  • incidental benefits arising from use of employer's motor vehicle
  • employment interviews and selection tests - transport
  • relocation - removal and storage of household effects
  • relocation - sale or acquisition of dwelling
  • relocation - connection or reconnection of certain utilities
  • relocation - transport
  • parking facilities for motor vehicles
  • small business car parking
  • newspapers and periodicals
  • compensable work-related trauma (including workers' compensation insurance cover)
  • in-house health care facilities
  • travel in a foreign country to obtain medical treatment
  • travel for compassionate reasons
  • occupational health and migrant language training
  • emergency assistance
  • minor benefits
  • long service awards
  • safety awards
  • Australian Traineeship System
  • live-in domestic employees - religious institutions
  • live-in help for elderly or disadvantaged persons
  • provision of certain work-related items
  • taxi travel
  • remote area - certain meals provided to employees in primary production.

For more on the exemptions, refer to Fringe benefits tax exempt benefits.

    Last modified: 15 Apr 2015QC 17817