• Travel for compassionate reasons

    Legislative reference: section 58LAExternal Link of the FBTAA.

    Certain benefits you provide in connection with compassionate travel are exempt benefits.

    Compassionate travel is restricted to:

    • travel by an employee for the sole purpose of visiting a close relative who is seriously ill
    • travel by an employee for the sole purpose of attending the funeral of a close relative
    • travel by a close relative of an employee for the sole purpose of visiting the employee, if the employee is seriously ill
    • travel by a close relative of an employee for the sole purpose of attending the funeral of the employee
    • travel by a close relative of an employee for the sole purpose of visiting a seriously ill close relative of the employee (the traveller must ordinarily reside with the employee)
    • travel by a close relative of an employee for the sole purpose of attending the funeral of a close relative of the employee (the traveller must ordinarily reside with the employee).

    For the purpose of this exemption, a close relative of an employee means a spouse, a child or a parent of the employee, or a parent of the employee's spouse.

    One of the following conditions must be satisfied when the compassionate travel starts:

    • the employee is travelling in the course of performing employment-related duties
    • the employee is living away from home while performing employment-related duties
    • the employee's usual place of residence is in a remote area (refer to section 10.8 of Housing fringe benefits).

    The exemption applies to benefits that would be fringe benefits of the following types, if it were not for the exemption:

    • a car fringe benefit where the car is the means of the compassionate travel
    • an expense payment fringe benefit where the expenditure is for transport, meals or accommodation for the person travelling (you must obtain documentary evidence of the expenditure)
    • a property fringe benefit consisting of meals for the person travelling
    • a residual fringe benefit consisting of transport or accommodation for the person travelling.
      Last modified: 08 Jan 2014QC 17820