Overseas travel

Where an employee postpones the return date of business travel to undertake private travel it may be necessary to apportion the airfare between the business and private components. While there can be no precise arithmetical division in such cases, there must be a fair and reasonable division based on the facts of the case. For example, if a work-related conference or seminar is undertaken equally for income-earning purposes and private purposes, it would be appropriate to apportion the expenses equally between the purposes.

The work area that is responsible for booking travel will generally have details of the travel dates and be able to provide this detail to the FBT work area for their consideration in conjunction with any documentation such as a travel diary provided by the employee.

    Last modified: 17 Jul 2012QC 21998