9.8 Exempt expense payment benefits

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

  • no-private-use declaration
  • living away from home accommodation
  • car expenses - expense payments
  • employment interviews and selection tests - transport
  • relocation - removal and storage of household effects
  • relocation - engagement of a relocation consultant
  • relocation - sale or acquisition of dwelling
  • relocation - connection or reconnection of certain utilities
  • living away from home - leasing of household goods
  • relocation - transport
  • motor vehicle parking
  • newspapers and periodicals
  • compensable work-related trauma (including workers' compensation insurance cover)
  • 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
  • provision of certain work-related items
  • membership fees and subscriptions
  • taxi travel
  • provision of certain non-entertainment meals.

For details of the exemptions, refer to Fringe benefits tax exempt benefits.

    Last modified: 20 Jan 2014QC 17823