There are also exemptions for certain expense payment benefits. These are not expense payment fringe benefits.  

• Taxi travel
• Portable electronic devices
• Computer software
• Protective clothing
• Briefcases
• Tools of trade

The reimbursement or payment of employee taxi travel is exempt from fringe benefits tax if the travel is a single trip beginning or ending at the employee’s place of work. This isn’t just related to licenced taxi travel, the exemption also applies to other types of vehicles that transport passengers for a fare, such as ride-sourcing travel. However, it doesn’t include a limousine. 

Expense payment benefits for certain work-related items, including portable electronic devices, are exempt. Portable electronic devices are items such as mobile phones, laptops, tablets, portable printers and GPS navigation receivers. The exemption is limited to items primarily for use in the employee’s employment. The exemption is also limited to one item per FBT year for those that have a substantially identical function, unless it’s a replacement item. 

There is an exception and that is, small businesses can provide employees with more than one work-related portable electronic device in an FBT year, even if the devices have substantially identical functions.