Relocation - transport
Legislative reference: section 58FExternal Link of the FBTAA.
Where an employee is required to live away from home, or is required to relocate their usual place of residence, in order to perform employment-related duties, the costs of providing relocation transport (and any meals and accommodation en route) to the employee (and family members) are exempt benefits. The exemption also applies where the employee is returning to their usual place of residence after working at another location.
The exemption doesn't apply to a reimbursement of the employee's car expenses where the reimbursement is calculated by reference to the distance travelled by the car – however, a reduction of the taxable value may be available (refer to section 19.4 of Reductions in fringe benefit taxable value).