Exempt fringe benefits

The FBT Act defines a number benefits that are exempt from FBT.

Category of benefit Exempt Benefits
Car fringe benefits Certain cars: Refer Exempt Vehicles
Loan and debt waiver fringe benefits N/A
Expense payment fringe benefits Work related items:
  • a mobile phone that is provided primarily for use in the employee's job.
  • protective clothing that is required for the employee's job
  • briefcase
  • calculator;
  • tool of trade;
  • an item of computer software for use in the employee's employment;
  • an electronic diary, a personal digital assistant or similar item;
  • a notebook/laptop computer that is primarily for business use (1 per employee per FBT year),
  • a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer (from 1 April 2006)
  • Newspapers and periodicals for use in the employee's work.
  • a subscription to a trade or professional journal;

Taxi travel

  • Any taxi trip beginning or ending at the employee's place of work.
  • Taxi travel provided to an employee as a result of sickness of, or injury to, the employee

Occupational Health:

  • work-related medical examination/screening of the employee;
  • work-related preventative health care of the employee (e.g. flu shot);
  • work-related counselling of the employee or of an associate of the employee; including financial counselling for employees considering retirement or
  • migrant language training of the employee or of an associate of the employee.

Other

  • Car parking expense
  • Certain relocation expenses - refer Relocation expenses for further information
  • an entitlement to use an airport lounge membership (e.g. Qantas Club)
Housing fringe benefits Remote area housing benefits
Living away from home allowance fringe benefits Living Away from Home Accommodation benefits
Board fringe benefits N/A
Entertainment fringe benefits N/A
Property fringe benefits Work related items:
  • a mobile phone that is provided primarily for use in the employee's job.
  • protective clothing that is required for the employee's job
  • briefcase
  • calculator;
  • tool of trade;
  • an item of computer software for use in the employee's employment;
  • an electronic diary, a personal digital assistant or similar item;
  • a notebook/laptop computer that is primarily for business use (1 per employee per FBT year),
  • a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer (from 1 April 2006)
  • Newspapers and periodicals for use in the employee's work.
  • a subscription to a trade or professional journal;
Residual fringe benefits Facilities:
  • Provision of recreational facilities on ANU business premises
  • Provision of childcare facilities on ANU business premises

Work related items:

  • use of a mobile phone that is provided primarily for use in the employee's job.
  • Use of protective clothing that is required for the employee's job
  • Use of a briefcase
  • Use of a calculator;
  • Use of a tool of trade;
  • Use an item of computer software for use in the employee's employment;
  • Use of an electronic diary, a personal digital assistant or similar item;
  • Use of a notebook/laptop computer that is primarily for business use.
  • Use of a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer
  • Certain relocation expenses - refer Relocation expenses for further information

Occupational Health:

  • work-related medical examination/screening of the employee;
  • work-related preventative health care of the employee (e.g. flu shot);
  • work-related counselling of the employee or of an associate of the employee; including financial counselling for employees considering retirement

Other

  • Motor vehicle parking provided or paid for by ANU