• Employee declaration

    You must obtain an employee declaration except where:

    • the employee's expense (other than an expense incurred in respect of a car they own or lease) is incurred exclusively in the course of performing employment-related duties (for example, protective clothing or tools of trade)
    • there is a requirement to keep a travel diary
    • the requirement to keep a travel diary is waived because the employee is a member of an international aircrew
    • the provision of the fringe benefit is covered by a recurring fringe benefit declaration.

    To obtain an Expense payment benefit declaration, refer to Declarations.

      Last modified: 20 Jan 2014QC 17823