• 18.11 Exempt residual benefits

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

    • use of motor vehicles
    • use of public transport
    • use of recreational or child care facilities that are located on employer's business premises
    • use of property that is located on employer's business premises
    • living away from home - leasing of household goods
    • accommodation where employee lives away from home
    • 'fly-in fly-out' transport for oil rig and remote area employees
    • priority of access to child care facility
    • no-private-use declaration
    • incidental benefits arising from use of employer's motor vehicle
    • employment interviews and selection tests - transport
    • relocation - removal and storage of household effects
    • relocation - sale or acquisition of dwelling
    • relocation - connection or reconnection of certain utilities
    • relocation - transport
    • parking facilities for motor vehicles
    • small business car parking
    • newspapers and periodicals
    • compensable work-related trauma (including workers' compensation insurance cover)
    • in-house health care facilities
    • 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
    • live-in domestic employees - religious institutions
    • live-in help for elderly or disadvantaged persons
    • provision of certain work-related items
    • taxi travel
    • remote area - certain meals provided to employees in primary production.

    For more on the exemptions, refer to Fringe benefits tax exempt benefits.

      Last modified: 15 Apr 2015QC 17817