Concessional expense payment fringe benefits

Several less common expense payment fringe benefits attract concessional treatment that reduces the taxable value and consequently your FBT liability:

  • In-house fringe benefits
  • Overseas employment holiday transport
  • Relocation transport
  • Relocation
  • Employment interview and selection tests
  • Occupational health and migrant language training
  • Living away from home – food provided
  • Entertainment expense payments
  • Overseas employees – education of children.

If you think any of these may apply to you, more information can be found on ato.gov.au or in the Fringe benefits tax – a guide for employers publication.