• 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