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Edited version of private advice
Authorisation number: 1052207911726
Date of advice: 20 March 2024
Ruling
Subject: FBT - business journeys
Question 1
Is travel undertaken by employees in cars designed primarily to transport passengers a 'business journey' for the purposes of section 10 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)in circumstances where the employees carry bulky specialised equipment in the car:
a. while engaged in activities when the trip starts and ends at their home, and
b. between home and the business premises
Answer
a. Yes.
b. Yes.
Question 2
Is travel undertaken by employees in cars designed primarily to transport passengers a 'private journey' for the purposes of section 10 of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose?
Answer
Yes.
Question 3
Is travel undertaken by employees in cars not designed primarily to transport passengers a work-related journey for the purposes of subsection 8(2) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car:
a. while engaged in activities when the trip starts and ends at their home, and
b. between home and the business premises
Answer
a. Yes, but only if the other private use is minor, infrequent and irregular.
b. Yes, but only if the other private use is minor, infrequent and irregular.
Question 4
Is travel undertaken by employees in cars not designed primarily to transport passengers a non-work-related journey for the purposes of subsection 8(2) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose?
Answer
Yes.
Question 5
Is travel undertaken by employees in vehicles that do not meet the definition of a car a work-related journey for the purposes of subsection 47(6) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the vehicle:
a. while engaged in activities when the trip starts and ends at their home, and
b. between home and the business premises.
Answer
a. Yes, but only if the other private use is minor, infrequent and irregular.
b. Yes,but only if the other private use is minor, infrequent and irregular.
Question 6
Is travel undertaken by employees in vehicles that do not meet the definition of a car a non-work-related journey for the purposes of subsection 47(6) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose?
Answer
Yes.
Question 7
Is travel between home and the business premises (and return) undertaken by employee Managers in cars designed primarily to transport passengers a 'private journey' for the purposes of section 10 of the FBTAA in circumstances where the Manager is on-call but is not recalled to work or is recalled to work but does not commence work before arriving at the business premises?
Answer
Yes.
Question 8
Is travel between home and the business premises (and return) undertaken by employee Managers in cars designed primarily to transport passengers a 'business journey' for the purposes of section 10 of the FBTAA in circumstances where the Manager is on-call and is recalled to work and commences work before leaving home?
Answer
Yes.
Question 9
Is travel between home and the business premises (and return) undertaken by employee Managers in cars not designed primarily to transport passengers a work-related journey for the purposes of subsection 8(2) of the FBTAA?
Answer
Yes, but only if the other private use is minor, infrequent and irregular.
Question 10
Is travel undertaken by employee Managers for wholly private purposes in cars not designed primarily to transport passengers a non-work-related journey for the purposes of subsection 8(2) of the FBTAA?
Answer
Yes.
Question 11
Is travel between home and the business premises (and return) undertaken by employee Managers in vehicles that do not meet the definition of a car a work-related journey for the purposes of subsection 47(6) of the FBTAA?
Answer
Yes, but only if the other private use is minor, infrequent and irregular.
Question 12
Is travel undertaken by employee Managers for wholly private purposes in vehicles that do not meet the definition of a car a non-work-related journey for the purposes of subsection 47(6) of the FBTAA?
Answer
Yes.