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