VPS FBT internal checklist
FBT year ending 31 March 2014
Portfolio Department/relevant entity
___________________________________________________________
Instructions for completion
The State of Victoria has disaggregated its Crown Fringe Benefits Tax (FBT) liability to specific Victoria Public
Sector (VPS) entities. This checklist aims to ensure compliance with the FBT legislation and must be completed by
each VPS entity.
This checklist contains three sections:
1. First reviewer/manager review form
2. Second reviewer/manager review form and approval for lodgement
3. Checklist contents – Part A – preliminary checklist
– Part B – must be completed
It is recommended that, as a minimum:



each nominated entity;
each separately registered employer; and
the Crown;
complete all sections of this checklist.
Part A of the checklist is to be completed for a broad review. In relation to a portfolio department, it is
recommended at least this part of the checklist be obtained from each area providing FBT information for the FBT
return. For example, in relation to the Department of Justice, a fully completed Part A statement should be
obtained from the Office of Public Prosecutions, the Privacy Commissioner as well as the relevant areas within the
Department itself.
Part B of the checklist is the detailed checklist which should be completed by each area or entity providing
information for the FBT return.
Both Parts A and B should be completed to ensure that the return has been adequately prepared and/or
reviewed.
Preparers must complete the checklist. The preparer should read all sections to gain an understanding of the FBT
provisions, which may be applicable. However, you should only complete Part A, and the sections within Part B
which are relevant to you. We note, as a minimum, that the sections regarding car, expense payments,
entertainment and car parking within Part B will most likely apply to you.
The questions are to be answered by completing the space provided by a tick (), cross (), ‘N/A’ (not applicable)
or ‘D/K’ (Don’t Know). Please initial and date each page when completing the checklist.
First reviewers/managers are required to:


complete and sign-off the First reviewer/manager review form; and
review and sign-off Part A or Part B of checklist.
When a first reviewer/manager signs off, it is assumed that the significant items indicated as ‘don’t know’ have
been resolved.
Second reviewer/manager is required to:


complete and sign-off second manager/reviewer review form, including authorising lodgement; and
review first manager/reviewer’s review form.
The contents of the checklist, although comprehensive, are not intended to be exhaustive and should not be
used in any way as an alternative or substitute for the exercise of professional judgment or proper care in the
preparation and/or review of an FBT return. It is essential that the checklist be completed at the time of
preparation and/or review of the FBT return.
Please note that this checklist has been designed to be used for the FBT year ending 31 March 2014. All
references to the legislation refers to the Fringe Benefits Tax Assessment Act 1986 (FBTAA) unless stated
otherwise.
Information
Relevant portfolio department/entity:
........................................................................................................
Tax file number:
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Sub entity/area/section:
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Preparer’s/reviewer’s name:
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Preparer’s/reviewer’s signature:
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Analysis of FBT liability
Benefit type
FBT year ending
31 March 2013
FBT year ending
31 March 2014
Reason for variation
Cars – statutory method
Cars – operating cost method
Loans
Debt waiver
Expense payments
Tax-exempt body entertainment
Property
Living-away-from-home-allowance
Specific benefits to expatriates
Car parking
Housing
Board
Residual
Total
Initials: .............................
Date: ................................
Page 2
First reviewer/manager review form
1. List the major issues arising from the review of this return (including issues carried forward from last year’s
return).
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2. Which of these issues must be reviewed by the Second reviewer/manager, or professional services/advisory
firm or by the Frameworks (Tax) team of DTF?
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3. List any matters/correspondence which you have had with the Australian Taxation Office, which will affect
the current year’s FBT liability.
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4. Have the FBT compliance guidelines and tax guides been consulted where appropriate?
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5. Has any professional FBT advice been provided to you in respect to FBT for the year ending 31 March 2014
(or earlier years but relevant to 31 March 2014)?
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If so, attach copy of advice to checklist.
6. Have you reviewed the professional advice sought and how the benefits subject of the advice have
subsequently been treated in the FBT return?
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7. Are there any issues which will affect future FBT returns? If so, please note them in the space provided.
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First reviewer’s/manager’s name
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First reviewer’s/manager’s signature
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Date
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Initials: .............................
Date: ................................
Page 3
Second reviewer/manager review form
1. From your review of Questions 1 to 7 in the first reviewer/manager review form, please indicate whether
there are any additional issues and how significant/highly significant issues have been resolved.
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2. Are there any issues for which you require professional advice prior to lodgement of the FBT return?
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3. Is there any tax planning advice which you can or should obtain?
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4. Are there any whole of government issues for which a policy or advice could be sought through the Financial
Management Framework (Tax) team of DTF?
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5. If you are the nominated entity/separately registered employer, have you ensured the FBT return includes all
relevant VPS fringe benefits?
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Approval for lodgement
Second reviewer’s/manager’s name
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Second reviewer’s/manager’s signature
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Date
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Initials: .............................
Date: ................................
Page 4
Part A
This part satisfies the requirement of a broad review if so required – see ‘instructions for completion’ guidelines
at the beginning of this checklist.
The questions are to be answered by completing the space provided by a tick (), cross (), ‘N/A’ (not applicable)
or ‘D/K’ (don’t know).
1.
To assess your awareness of the FBT rules and the appropriateness of performing a broad
review, it is recommended that the following preliminary checks be performed:
(a) match every overseas trip of more than five nights with a travel diary
(b) test check car readings to odometer records
(c) test check value reduction declarations
NB. Whilst the ATO has not provided specific parameters in respect of FBT and the selection of a sample
size, guidance can be taken from the ATO view in relation to an appropriate sample size using statistical
sampling in respect of the ‘fair and reasonable’ requirement in calculating an entitlement to Fuel Tax
Credits (refer to Practice Statement Law Administration PS LA 2013/3 paragraph 104 – 109).
A sample size using statistical sampling per the ATO should have a maximum confidence level of 95 per
cent and tolerable error up to 10 per cent. Please refer to the following link for guidance on what sample
size is required to provide 95 per cent confidence level and a tolerable error of 10 per cent:
http://www.ato.gov.au/Business/Fuel-schemes/In-detail/Fuel-tax-credits---for-GST-registeredbusinesses/Calculating-and-record-keeping/Keeping-records-and-calculating-eligiblequantities/?page=10
Based on the above, are you satisfied that a broad review is appropriate?
2.
Have you checked that all the benefits provided to employees or associates of employees in
respect of employment have been identified?
3.
Where benefits have been provided to employees or associates of employees by associates
(i.e. other VPS entities), have you considered these benefits for FBT purposes?
4.
Are you aware of the different valuation rules for each of the benefits? Example: cars –
statutory value vs. operating costs.
5.
Are you aware of the interaction between FBT and GST, including use of GST-inclusive values
and the correct gross-up factors i.e. are you wholly or partly input taxed and therefore need to
consider the impact of Division 71 of the GST Act (GSTR 2001/3) including associated
addendums?
NB. For the 2014 FBT year, the type 1 FBT gross-up factor is 2.0647, the type 2 FBT gross-up factor is
1.8692 and the FBT rate is 46.5 per cent.
6.
Are you aware of the exemptions/concessions which are available and the documentation
required (if any) to support these?
7.
Have you checked whether a reduction in taxable value may be warranted under the ‘otherwise
deductible’ rule for the various benefits and satisfies the requirement for adequate
substantiation/documentation before the reduction is claimed?
8.
Are you satisfied that the relevant receipts/invoices, log books and odometer records, signed
declarations, elections, petty cash entries and travel diaries are available prior to the date of
lodgement of the FBT return?
Initials: .............................
Date: ................................
Page 5
9.
Are you aware that records must be kept for a period of five years after completion of the acts
or transactions to which they relate?
10.
Have you considered whether any refund opportunities exist in respect of FBT paid in prior
years?
11.
Have you checked the taxable value, FBT liability and payment due/refund calculations?
12.
Are you aware of the changes to the FBT legislation, Rulings, Determinations and case law for
the 12 months ending 31 March 2014 and have you taken those changes into account?
The rules for in-house benefits subject to salary sacrifice arrangements received Royal Assent
on 28 June 2013 with an effective date of 22 October 2012. The changes are legislated in Tax
Laws Amendment (2012 Measures No 6) Act 2013:

the taxable value of in-house benefits provided under salary sacrifice arrangements entered
into on or after 22 October 2012 is equal to the notional value (i.e. market value). Notional
value is defined in subsection 136(1).the $1 000 reduction of aggregate taxable value of inhouse benefits accessed under a salary packaging arrangement does not apply; and
 the exemption for residual benefits in respect to private home to work travel through public
transport does not apply where the benefit is provided in-house under a salary packaging
arrangement.
Transitional rules are available for any arrangements made before 22 October 2012 (i.e. both
the offer by the employer and acceptance by the employee occurred prior to 22 October 2012)
to the extent that in-house benefits are purchased and reimbursed between 22 October 2012
and the earlier of:


31 March 2014; or
the date of a material variation to the existing salary packaging arrangement.
Where this is the case, the previous valuation rules apply. Any material change to an existing
salary packaging arrangement after 22 October 2012 will result in the arrangement becoming
subject to the new law.
13.
Have you completed the declaration?
NB. The return will not be treated as lodged if the declaration has not been completed. Additional tax
for late lodgement may also be imposed.
14.
Are you aware of the arranger provisions – a fringe benefit provided by a third party to an
employee will be a fringe benefit if the employer or its associate knowingly:


15.
participates in or facilitates the provision or receipt of the benefit; or
participates in, facilitates or promotes a scheme or plan involving the provision of the
benefit?
Are there any areas where you consider advice should be sought from the Financial
Management Framework (Tax) Team of DTF?
If yes, please provide details
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Initials: .............................
Date: ................................
Page 6
16.
Have you performed a more detailed review of these areas and documented the position
taken? (Refer to relevant Section in Part B of the Checklist.)
17.
Are you aware of the requirement to include reportable fringe benefits on the payment
summaries of employees?
First reviewer’s/manager’s name
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First reviewer’s/manager’s signature
........................................................................................................
Date
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Initials: .............................
Date: ................................
Page 7
Part B
This part is to be completed by all areas completing FBT information.
Before commencing this checklist, have you checked last year’s FBT return and
correspondence for any issues arising from the return?
Place a tick () next to the fringe benefits category if it has been provided by you and go to the relevant section
which follows. If a benefit has not been provided, please write ‘N/A’ (not applicable) in the space provided.
Fringe benefits
Benefit type
Section
Page
Cars
A
9
Loans
B
13
Debt waiver
C
14
Expense payments
D
15
Tax-exempt body entertainment
E
18
Property
F
21
Living-away-from-home-allowance
G
25
Expatriate employees
H
29
Car parking
I
31
Housing
J
33
Board
K
34
Residual
L
35
Exemptions and concessions
M
37
Reportable fringe benefits
N
39
Initials: .............................
Date: ................................
Page 8
The questions are to be answered by completing the space provided by a tick (), cross (), ‘N/A’ (not applicable)
or ‘D/K’ (don’t know).
If the reference to ‘don’t know’ is completed next to an item and the issue is significant, it should be followed up
and the result should be noted by the First reviewer/manager next to the item.
A.
Car fringe benefits
1.
Is a ‘car’ provided for the private use of an employee? For FBT purposes, a ‘car’ is a car, station
wagon, 4WD, panel van, utility truck, or similar vehicle designed to carry a load of less than one
tonne or any other road vehicle designed to carry less than one tonne or fewer than nine
passengers. Please note that a motor cycle is not a ‘car’ for FBT purposes.
NB. If the vehicle is not a ‘car’, it may constitute a residual fringe benefit.
NB. Hire cars held for greater than 3 months should constitute a car fringe benefit as there is substantial
continuity of hiring. For hire cars held for less than three months, the hire car may result in an expense
payment or residual fringe benefit depending on how the benefit is transacted.
2.
Are any car leases in the name of the employee but subleased to the employer or under a
novation or sub-lease arrangement to the employer? Consider implications of IT 2509, TD 95/63
and TR 1999/15 (i.e. ensure the provision of the car fringe benefit constitutes a ‘full novation’
rather than a ‘partial novation’).
3.
(i)
Has any employee acquired a motor vehicle at the end of a lease? If so, have you ensured
the purchase cost is paid from the after-tax dollars of the employee?
(ii)
Have you considered whether any motor vehicles owned by the employer have been
purchased by an employee at market value?
(iii)
If so, have you checked whether it constitutes a property fringe benefit (section 43)?
(iv)
If it constitutes a property fringe benefit:
(a)
Was the car provided under a bona fide lease agreement? (Consider IT 28 and
ATO ID 2002/1004)
(b)
Did the employee purchase the car for at least the residual value where leased or
the market value where previously owned by the employer?
Exemptions
4.
(i)
Is the car:

a commercial vehicle (taxi, panel van, utility) – designed to carry less than 1 tonne or a
vehicle designed to carry less than one tonne and not designed principally to carry
passengers (TD 94/19 – for dual cab or crew cab vehicles, if the majority of the load
carrying capacity of the dual or crew cab is attributable to passenger carrying capacity,
then it is taken to have been designed for the principal purpose of carrying
passengers; also refer to MT 2024 and associated addendums and ATO fact sheets –
Fringe benefits tax – exempt motor vehicles); and
 use limited to work related (i.e. which includes travel to and from work by employees
in the cars provided) and other private use is minor, infrequent and irregular?
(ii)
Was an unregistered car provided and used wholly or principally in connection with the
business operations?
Initials: .............................
Date: ................................
Page 9
N/A ☐
(iii)
Is the car:



used by an ambulance service, fire fighting service or a police service; and
marked on the exterior for that use; and
fitted with a flashing light and sirens?
NB. Any actual private use of such a car is not exempt from FBT. The exemption only applies so
there is no deemed availability of private use by reason of the car being garaged at the place of
residence of the employee.
Taxable value
5.
Are you aware of the election to use the statutory formula or actual operating cost methods
for each car each FBT year?
6.
Does any car have a high business usage? Consider using the actual operating cost method.
7.
Are adequate odometer records (readings at the start and end of each year) maintained for
each car?
8.
Prior to reducing the taxable value and lodging the return, has documentary evidence (or
declarations in the case of fuel and oil expenses) been received from employees for expenses
incurred by them, to substantiate any employee contributions?
9.
Have you ensured you only have one calculation per car, notwithstanding the car was used by
a number of employees and/or the car was transferred between areas?
10.
Have you ensured that documentation exists to substantiate the number of days where a car
was not made available for private use?
Following are some examples of where a car may be unavailable for private use:
(a)
The car is parked on the employer’s premises, and all sets of keys were handed back to
the employer, and the employer does not allow the employee or their associates to use
the vehicle during the time in question;
(b)
The car was in the workshop for major repairs because it was un-roadworthy (please note
thatwhen the car is in the workshop for a service or minor repairs, it is not considered to
be a ‘noprivate use day’) (National Tax Liaison Group FBT Sub-committee minutes of
meeting held on 20 February 2003). Further, the day of delivery and the day of collection
are private use days.
Initials: .............................
Date: ................................
Page 10
Statutory formula method
11.
Base value
(i)
Does the base value of a car where:
(a)
it is owned, equal the cost price (including GST on acquisition, luxury car tax and
delivery charges, excluding stamp duty, registration charges, prepaid servicing and
extended car warranties – ATO ID 2006/253 ) plus costs of non-business accessories
(e.g. air conditioning, alarm, rust-proofing etc) net of any fleet discounts/
manufacturer rebate/sales incentive?
See TR 2011/3 for meaning of ‘cost price’ for the purpose of calculating the taxable
value of car fringe benefits. In the Ruling, the ATO allows employers to reduce the
cost of a vehicle by the amount of any fleet discount, sales incentive or
manufacturers’ rebate when calculating the ‘cost price’ of a vehicle for calculating
the taxable value for FBT purposes.
NB. For cars acquired pre-1 July 2000, sales tax or customs duty privileges or concessions on
cost price or non-business accessories must be added to base value.
NB. The cost of tinting windows could be a non-business accessory depending on the
business operations in relation to which the car is used (see ATO ID 2011/47).
(ii)
(b)
it is leased, equal the market value at the time of lease (including GST where
appropriate, but excluding stamp duty and registration charges)?
(c)
it was previously leased (by the provider) and purchased at residual value, equal the
market value at the time it was first leased (i.e. date the car was first held)?
Has the base value of any car held for more than four years at the beginning of the FBT
year been reduced by one-third (i.e. first held by the provider before 1 April 2009 for the
2014 FBT year)?
NB. The car does not have to be held continuously by the provider for the entire four year period.
(ATO ID 2004/527)
(iii)
12.
Has there been any sale and repurchase/leaseback arrangement for a car affecting the
base value (the base value should be the value when the car was first provided)?
Statutory fraction
For cars for which a financial commitment was made after 7:30pm on 10 May 2011, new
statutory fractions apply:
(i)
For cars to which a commitment was made after 7:30PM on 10 May 2011: has the
appropriate transitional statutory fraction (20 per cent, 20 per cent, 20 per cent, 17 per
cent) been applied per car for the FBT year beginning 1 April 2013? (subsection 9(1) table)
(ii)
For cars for which a pre-existing commitment existed before 7.30pm on 10 May 2011: has
the appropriate statutory fraction (26 per cent, 20 per cent, 11 per cent, 7 per cent) been
applied per car?
(iii)
Have you annualised kilometres travelled in cases where the car was not held by the
provider for the full FBT year?
(iv)
Where a financial commitment has changed post-10 May 2011, has this been noted on
file to enable the application of the transitional statutory fractions from the beginning of
the proceeding FBT year (i.e. the transitional provisions would apply to any changes to
financial commitments during the 2014 FBT year from1 April 2013)?
Initials: .............................
Date: ................................
Page 11
13.
Has the taxable value been pro-rated to reflect the number of days during the year for which a
car benefit was provided?
14.
Has the taxable value been reduced by any recipient’s contribution (i.e. after-tax contribution)?
NB. Ensure GST-inclusive values have been used and that the GST implications have been considered.
15.
Where an employee has made excess contributions, have you refunded the excess to the
employee or put in place an agreement that such excess contributions should be carried
forward to the following year? (ATO ID 2005/210)
NB. Ensure GST implications have been considered.
Operating cost method
16.
(i)
(a) Have you made an election to use the operating cost method?
(b) If the election has been made and a higher taxable value arises than the statutory
formula method, have you ensured the statutory formula method is not used?
(ii)
(a) Has a log book been properly maintained for a continuous 12 week period within the
last five FBT years?
NB. An employer can use the operating cost method even where no log book has been
maintained, however there will be no reduction in the operating cost of the car for any
business journeys that were made (i.e. deemed 100 per cent private use). (ATO ID 2004/385)
(b) Have you reviewed employee log books to confirm that travel is correctly classified as
business or private (e.g. travel from home to work should generally be recorded as
private travel)?
(c) Are you aware that a new log book is required every five years?
(d) Has the business usage established under the log book been adjusted for employee
leave, seasonal factors, etc.?
NB. It is a question of fact as to whether the 12 week period is representative (e.g. a one off
business trip for 10 weeks would not be representative).
(e) Have you elected to apply the log book of an original car to a replacement car? If so,
have the details been recorded in writing?
(f) Where a pool or other vehicle has changed ownership between agencies/
departments, have you commenced a new log book (as the old log book cannot be
relied upon by the new provider)?
(iii)
Have you ensured that GST-inclusive values have been used, where applicable
(TR 2001/2)?
(iv)
Have operating expenses been apportioned over the FBT year?
(v)
Have any insurance compensated repair expenses been excluded?
(vi)
Have all relevant operating costs for the period that the car was held for the purpose of
providing fringe benefits been brought to account in calculating the taxable value
(including any operating costs paid by the employee or others)?
(vii) In particular, are the deemed depreciation (22.5 per cent if car acquired up to and
including 30 June 2002, 18.75 per cent if the car is acquired from 1 July 2002 to 9 May
2006 or 25 per cent for cars acquired on or after 10 May 2006) and deemed interest
(6.45 per cent for 2014 FBT year – TD 2013/8) calculations correct (where the vehicle is
owned)?
Initials: .............................
Date: ................................
Page 12
(viii) Has the taxable value been reduced by any recipient’s contribution? (Ensure GST-inclusive
values have been provided).
Application of gross-up factor
17.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed?
18.
Has the appropriate gross-up factor been applied to calculate the grossed-up taxable value of
the benefit?
B.
Loan fringe benefits
1.
Apart from the common situations, have you checked whether:
(i) A transaction has been entered into between the employee and employer which in
substance effects a loan of money? (e.g. a salary overpayment, see TD 2008/10. Note, for a
loan fringe benefit where the employer and employee have entered into an agreement to
repay the overpayment over time – the loan exists from the time the agreement is entered
into until the overpayment is fully repaid).
(ii) The employee has left unpaid any debt obligation by the due payment or repayment date?
(subsection 16(2))
(iii) The employee has been allowed to accrue interest without making a payment on their loan
for a period in excess of six months? (Deferred interest loan – subsection 16(3).)
(iv) The interest rate on a loan to an employee is less than the statutory interest rate? (6.45 per
cent for 2014 FBT year – TD 2013/8)
(v) Establishment fees have been waived for the employee? (In this case, the benefit is deemed
to be a residual fringe benefit and not a loan fringe benefit).
Exemptions
2.
(i) Subsections 17(1) and (2): Where the employer carries on a business which consists of or
includes the making of loans to the public, has a loan been provided to an employee:
(a) with a fixed interest rate which is at arm’s length and has been specified in a document
at the inception of the loan?
(b) with a variable market interest rate?
(ii) Subsection 17(3)
(a) Has an advance been made to a current employee for reasonable work related
expenses?
(b) Is the employee required to account for the advance within 6 months and repay any
unaccounted amount?
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N/A ☐
(iii) Section 17(4)
Has an advance been made to an employee for the sole purpose of accommodation
outgoings for rental bonds, utilities, security deposits or any similar amount, where

an expense payment, housing or residual benefit is provided in respect of that
accommodation; and
 the advance is required to be repaid by the employee within 12 months; and
 the accommodation must give rise to an exempt benefit under the new LAFHA
reforms (section 21 or subsection 47(5)) or must be temporary accommodation in
accordance with the relocation concession in section 61C.
(iv) Section 58P – minor benefits
Could any loan fringe benefits provided to current employees be exempted on the basis
that the benefit is minor (i.e. less than $300), and infrequently and irregularly provided
(refer ATO ID 2002/926 and TR 2007/12).
Taxable value
3.
(i) Is the loan made to the employee only or jointly to the employee and their associate? –
i.e. not solely to an associate or deemed associate of the employee.
(ii) Have you only reduced the taxable value of the loan by the portion that relates to the
employee?
(iii) Is the loan used by the employee for income-producing purposes for which the employee
would be entitled to a notional interest expense deduction if interest had been paid?
(iv) Is a declaration available to support a reduction in taxable value?
(v) Has the taxable value of the loan benefit been based on the whole period of the loan during
the 12 months ending 31 March 2014?
Application of gross-up factor
4.
Has the Type 2 gross-up factor been applied to calculate the grossed-up taxable value of the
benefit?
Substantiation
5.
(i) Is the loan used by the employee to purchase a motor vehicle for an assessable income
producing purpose or in order to carry on a business?
(ii) If so, have the appropriate and more extensive employee declarations been received?
C.
Debt waiver fringe benefits
1.
(i) Has an employee been released from an obligation to repay any loan or debt to the
employer?
N/A ☐
(ii) Are you satisfied that all obligations considered to be waived in (i) have actually been
waived, and are not merely the subject of an arrangement to change the timing or nature
of the actual payment?
(iii) Did the release from the obligation to repay the debt arise by virtue of the employee’s
employment?
Initials: .............................
Date: ................................
Page 14
(iv) Have you ensured only loans written off as genuine bad debts (including unrecoverable
overpayments of salary and wages to employees), and not for any other reason relating to
an employee’s employment, have been excluded from FBT?
Taxable value
2.
Have you ensured that you have not claimed a reduction in the taxable value? That is, the
taxable value equals the amount waived as there can be no reduction for the ‘otherwise
deductible’ rule.
3.
If the debt waiver is in relation to a loan, have you ensured that the taxable value includes any
interest that had accrued on the loan if this interest was also waived?
Application of gross-up factor
4.
Has the type 2 gross-up factor been applied to calculate the grossed-up taxable value of the
benefit?
D.
Expense payment fringe benefits
1.
Have you made any payments on behalf of an employee to a third party, or reimbursed an
employee for any expenses personally incurred? Examples include:
2.

children’s school fees

club subscriptions

credit cards liabilities (in employee name)

entertainment, holidays

rent

private telephone accounts

rates and land taxes

electricity

mortgage repayments

medical and health benefits

insurance premiums (of a non-deductible nature)

travel

petty cash

car expenses
–
per kilometre basis
–
other

car parking

taxi fares (where not exempt)

other (e.g. additional superannuation contributions)
Have you checked the benefits are expense payments and not allowances which will be subject
to PAYG withholding (refer to TR 92/15)?
Initials: .............................
Date: ................................
Page 15
N/A ☐
Exemptions
3.
(i)
Is the payment/reimbursement covered by a ‘no private use’ declaration?
(ii)
Is the payment/reimbursement for accommodation expenses in respect of a current
employee who is living away from home? NB. The requirement for a declaration under
Section 21
(iii)
Is the payment/reimbursement in respect of car expenses on a per kilometre basis
(section 22)?
NB. In most cases the amount will be included in the employee’s assessable income.
(iv)
Is the payment/reimbursement in respect of car expenses for registration, insurance,
repairs and maintenance or fuel for the car which itself constitutes a car fringe benefit?
(section 53). If so, a separate fringe benefit will not arise in respect of these expenses.
(v)
Is the payment/reimbursement in respect of a work related item primarily used in the
employee’s employment or a work related subscription provided to a current employee?
(sections 58X and 58Y). If so, confirm that only one benefit with substantially identical
functions has been provided to the employee during the year unless the second benefit is
for a replacement item.
(vi)
Is the payment/reimbursement in respect of taxi travel for a single trip beginning or
ending at the employees place of work or in respect of sickness or injury to the
employee?
(vii) Is the payment/reimbursement in respect of relocation costs of an employee who is
required to change or live away from their usual place of residence to commence or
continue to perform their employment duties (see specific exemptions)?
(Viii) Is the payment/reimbursement for less than $300 GST inclusive and provided infrequently
and irregularly?
(ix)
Is the expenditure in relation to the education of the children of overseas employees, and
does it fulfil Section 65A ?
(x)
Is the payment associated with work related medical examinations and/or screening,
work related preventative health care, work related counselling or migrant language
training complying with section 61F of the FBTAA?
Concessions
4.
In-house expense payment fringe benefits
(i)
Is the payment/reimbursement in respect of goods/services which are normally provided
to the public by the employer in the ordinary course of its business?
(ii)
Is the provider of the benefit (other than the employer) carrying on a similar or identical
business as the employer and has the provider acquired the goods/services from the
employer?
(iii)
New salary sacrifice arrangements entered from 22 October 2012 are not entitled to inhouse benefit tax concessional treatment (see Part A item 11 and Tax Laws Amendment
(2012 Measures No 6) Act 2013). Has the availability of in-house benefit tax concessions
for each salary sacrifice arrangement been checked?
Initials: .............................
Date: ................................
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(iv)
Have you checked the calculation of the expense payment benefit under section 22A (inhouse expense payment fringe benefit) and sections 42 (in-house property fringe benefit),
48 (in-house non-period residual fringe benefit) or 49 (in-house period residual fringe
benefit) for salary sacrifice arrangements entered into prior to 22 October 2012 and for
non-salary sacrifice arrangements (see Part A item 11 and Tax Laws Amendment (2012
Measures No 6) Act 2013)?
(v)
Can any of the in-house benefits provided to each employee be reduced by the $1 000
rule in section 62?
(vi)
Is the employee paid/reimbursed by the employer in instalments? If so, instalments
should be taken as paid/reimbursed at the time the first payment/reimbursement is
made (subsection 22A(4)).
Reductions in taxable value
5.
(i)
Do the payments/reimbursements qualify for a reduction in taxable value under
section 59 or section 60 (remote area housing related benefits)?
(ii)
Do the payments/reimbursements qualify for a reduction in taxable value under
section 60A (remote area holiday transport), 61E (car expense for employment interviews
or selection tests) or 61F (car expenses for work related medical examinations etc.)?
(iii)
Do the payments/reimbursements qualify for a reduction in taxable value as they are
made in respect of the relocation of employees (subsections 61B to 61D)?
(iv)
Do the payments relate to home leave for an expatriate and their immediate family,
which is eligible for the 50 per cent reduction (Sections 61A, 143B, 143C)?
Taxable value
6.
(i)
Has a benefit been provided by the employer to the employee only or jointly to the
employee and their associate(s) (i.e. not solely to associates)?
(ii)
From 13 May 2008, if the benefit has been provided jointly to both an employee and an
associate, have you ensured that the otherwise deductible rule has only been applied to
reduce the taxable value of the employee’s portion and not the associate’s?
(iii)
Would the expense, or any part, be an allowable deduction to the employee if the
employee had incurred and paid non-reimbursed expenditure?
(iv)
Have you ensured GST-inclusive values have been provided, where applicable
(TR 2001/2)?
(v)
Has the taxable value been reduced by any recipient’s contribution? (Ensure GST-inclusive
values have been provided.)
(vi)
Have the appropriate employee declarations been obtained prior to lodgement of the FBT
return?
NB. More extensive declarations are required for car expenses.
(vii) If not, will (or did) you receive the declarations within a reasonable time after the return
was lodged?
(viii) Have the appropriate ‘no private use’ declarations been made, where you only reimburse
business related expenses?
(ix)
Where applicable, have you sighted or confirmed the relevant ‘no private use’ or
‘reimbursement’ policy?
Initials: .............................
Date: ................................
Page 17
(x)
Are recurring benefits of an identical nature provided to employees?
(xi)
If so, have you obtained ‘recurring’ benefit declarations from employees?
(xii) Where applicable, have you ensured that the five year period or 10 per cent increase in
private use threshold test has not been exceeded?
(xiii) If so, have you obtained new declarations from the employees?
(xiv) Have the following substantiation requirements been satisfied?
Substantiation requirements
Type of expense payment
Documentary evidence
General
Receipt/tax invoice and declaration
Travel

more than five nights
Receipt/tax invoice and travel diary

less than six nights and travel was
partially work related
Receipt/tax invoice and declaration

more than five nights and travel
was partially work related
Receipt/tax invoice and travel diary

less than five nights and travel
was partially work related
Receipts/tax invoice and declaration
Overseas

less than five nights
Receipt/tax invoice
Domestic

wholly work related
Receipt/tax invoice
Overseas
Domestic
Eligible incidental travel
Car property benefit
Receipt/tax invoice OR logbook and
odometer records AND declaration
Undocumentable or eligible small expense payments
Receipt or tax invoices or petty cash
book
Application of gross-up factor
7.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed
(GSTR 2001/3) and associated Addendums?
8.
Has the appropriate gross-up factor been applied to calculate the grossed-up taxable value of
the benefit?
E.
Tax-exempt body entertainment benefits
1.
(i)
Are you aware of the FBT rules which draw a distinction between entertainment provided
to business contacts/clients (normally does not attract FBT), and entertainment that is
provided to an employee/associate (normally subject to FBT)?
(ii)
Are you aware of the meal entertainment benefits and the ATO’s views on the definition
of meal entertainment in TR 97/17 (including the Addendum TR 97/17A)?
N/A ☐
Initials: .............................
Date: ................................
Page 18
(iii)
Are you aware of the differences between entertainment by way of food and drink and
entertainment by way of recreation?
(iv)
Have you separated entertainment facility leasing expenses (e.g. corporate boxes) from
meal entertainment?
(v)
Have you included all accommodation and travel expenses that were incurred in
connection with entertainment by way of food, drink or recreation?
2.
In particular, has meal entertainment expenditure been treated consistently with the examples
below where appropriate?
3.
Have non-meal entertainment and non-entertainment facility leasing benefits (i.e. recreational
entertainment) been considered for disclosure on employees payment summaries (refer to
section N – reportable fringe benefits)?
NB. Where a tax exempt body uses the actual method to calculate the taxable value for meal
entertainment under section 38, any employee contribution made towards the taxable value of such
meal entertainment is to be disregarded.
Examples of FBT treatment – meal entertainment
Situation
Tax-exempt body
entertainment
fringe benefit?
(i)
Food and drinks for employees at a social function on your work premises.
Yes
(ii)
Full, hot lunches provided to employees in an in-house dining room on a
working day, not at a social function.
Yes/No*
(iii)
Morning/afternoon teas, or light lunch (can include some alcohol) provided to
employees (not at a social function).
No
(iv)
Food and drink provided at a social function for employees at a local restaurant.
Yes
(v)
Food and drink provided to employees incidental to an eligible seminar (may
include some alcohol). Refer to section 32-35 and 32-65 of the Income Tax
Assessment Act 1997 for the definition of a seminar.
No
(vi)
Meal taken alone by employee while travelling on business.
No
(vii) Meal taken by employees travelling together on business; normal sustenance
only; no excessive alcohol or other entertainment.
No
(viii) Meal provided to client (client is dining with employee).
No**
(ix)
Meal provided to travelling employee, and one non-travelling client.
No – Employee
No – Client**
(x)
Meal provided to one employee and one client, both travelling. You pay for
both meals.
No – Employee
No – Client**
(xi)
Travelling employee dines with non-travelling employee (e.g. interstate office
visit). You only reimburse the travelling employee.
No – Traveller
No – Non-traveller
(xii) Travelling employee dines with non-travelling employee. You reimburse both
employees.
No – Traveller
Yes – Non-traveller
Initials: .............................
Date: ................................
Page 19
* This will be dependent on whether the criteria for meal entertainment has been satisfied. If the food and drink
constitutes meal entertainment then it will be considered tax-exempt body entertainment.
** Note: The above table shows the correct classification of meals when the employer has not elected to value
entertainment by way of food and drink as ‘meal entertainment’. If an election has been made to use the 50/50 split
method or the 12 week register method, all meal types marked with ** would constitute meal entertainment.
4.
Have you ensured GST-inclusive values have been provided where applicable (TR 2001/2)?
5.
(i)
Do you have a suitable chart of accounts for capturing the various types of entertainment
data?
(ii)
Have you ensured that a consistent method for returning entertainment costs has been
used?
6.
Have sufficient records been maintained which allow employers to distinguish between
entertainment that is provided to employees (or their associates) and non-employees?
7.
Have you apportioned costs on a ‘per head’ basis, where the actual cost allocation cannot be
easily determined (TD 94/25 i.e. by comparing the number of employees to the total number of
attendees)?
8.
Have you elected to value entertainment by way of food and drink as ‘meal entertainment’
fringe benefits?
If yes, which method have you used?
(i)
If you have used the 12 week register, have you:

made an election?

recorded all the details required (see section 37CE)?

selected a representative 12 week period?

have you ensured that the 5 year period or 20 per cent increase in benefits threshold
test have not been exceeded?
(ii)
9.
If you have used the 50/50 split method, have you:

made an election?

excluded non-meal entertainment, such as recreation?

confirmed that no reduction in taxable value has been made in respect of employee
contributions?

excluded entertainment facility leasing costs?

included all meal entertainment (i.e. no exemptions apply)?
Have you treated entertainment facility leasing expenditure (EFLE) correctly?
(i)
Have you maintained sufficient records to differentiate between use of the entertainment
facility by employees/associates and clients?
(ii)
Have you determined the extent to which the expenditure incurred in leasing the
entertainment facility relates to advertising? (TD 92/162 considers whether any element
of the cost is advertising and therefore not entertainment for FBT purposes.)
Initials: .............................
Date: ................................
Page 20
(iii)
Have you used the 50/50 split method to determine the taxable value of the
entertainment facility leasing benefits?
If so, has the relevant election been made?
NB. The minor benefit exemption cannot be applied where you elect to use the 50/50 split method
to value entertainment facility leasing.
(iv)
Have you ensured that where an associate of the employer or a third party under an
arrangement with the employer provides meal entertainment to an employee, the actual
method has been applied and accordingly treated as tax-exempt body entertainment. The
employer cannot use the 50/50 split method in relation thereto.
(v)
Have you excluded from EFLE any expenditure that was incurred by employees (as distinct
from the VPS employer)?
Other entertainment
10.
Have any other entertainment-type benefits provided to employees been considered?
11.
Does the employer provide any recreation for employees (e.g. a boat trip or tickets to sporting
events)?
12.
Have you considered and included where applicable any benefits provided to employees in
relation to where:
(i)
the employer receives complimentary or free tickets to events under sponsorship
agreement it has entered into (e.g. art exhibition, football tickets, etc.)?
(ii)
employees receive tickets to events directly from associate entities?
Exemptions
13.
(i)
Are there any tax-exempt body entertainment benefits provided to persons other than to
employees or their associates?
(ii)
If yes, has exemption from FBT been considered for this portion of the expenditure?
(iii)
Have you considered the additional requirements that enable the minor benefit
exemption to apply to meal entertainment (e.g. light refreshments incidental to the
entertainment of non-employees)?
14.
Do you provide employees with recreational facilities on your business premises (e.g. gym)?
15.
Has the exemption for public hospitals, public ambulance services and public benevolent
institutions been considered in relation to meal entertainment (i.e. excluded from capping
provisions therefore always exempt)?
Application of gross-up factor
16.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed?
(GSTR 2001/3 and associated addendums)
17.
Have the appropriate gross-up factors been applied to calculate the grossed-up taxable value of
the benefit?
F.
Property fringe benefits
1.
Are any employees provided with free or discounted property?
Initials: .............................
Date: ................................
Page 21
N/A ☐
2.
(ii)
Has ownership of the property provided passed to the employee?
(ii)
If ownership of the property provided hasn’t passed to the employee, has the property
been provided under a transaction under which title will or may pass to the employee,
such that it is deemed to be a property fringe benefit (section 155)?
3.
Are goods and services combined in the benefit provided to the employee? If so, go to section L
of part B of the checklist residual fringe benefits (section 153).
4.
Are items purchased by employees on their credit cards paid for by the employer?
If so, the benefit may give rise to an expense payment fringe benefit and not a property fringe
benefit (section D).
5.
Have you checked that the benefits are property fringe benefits and not entertainment or vice
versa (TD 94/55 explains when the provision of an item of property constitutes the provision of
entertainment. For example, the provision of a meal is an entertainment benefit, not a property
benefit and therefore should be treated as either tax exempt body entertainment or meal
entertainment).
6.
(i)
Has the employer reimbursed any expenditure?
(ii)
If so, does an expense payment benefit exist?
Exemptions
7.
Have you checked that property benefits provided to and consumed by employees on a working
day on the business premises have been excluded?
NB. This exemption does not apply to entertainment related benefits provided by VPS entities to its
employees on its business premises (section 41 and TR97/17). Further, from 13 May 2008 this exemption
does not apply in respect of food and drink under a salary sacrifice arrangement (e.g. meal cards).
8.
(i)
Are you aware that the definition of business premises excludes corporate boxes,
recreational facilities and similar premises?
NB. Exceptions apply to employers in the entertainment Industry.
(ii)
Have you checked whether certain work related items provided to current employees are
exempt (sections 58X and 58Y)?
(iii)
Have you checked whether any external property benefits qualify for the minor benefits
exemption?
(iv)
Have you considered all applicable exemptions (i.e. long service awards)?
Taxable value
9.
Have you ensured GST-inclusive values have been provided, where applicable (TR 2001/2)?
10.
Has the taxable value been reduced by any recipient’s contribution? (Ensure GST-inclusive
values have been provided.)
11.
Is the property benefit:
(i)
In-house? (go to question 12)
(ii)
External? (go to question 17)
Initials: .............................
Date: ................................
Page 22
In-house benefits
NB. This exemption is not applicable to salary sacrifice arrangements entered into on or after 22 October 2012
(Schedule 7 of Tax Laws Amendment (2012 Measures No 6) Act 2013) (see part A item 11 for transitional rules).
12.
13.
Identical goods
(i)
If identical goods were manufactured, produced, processed or treated by the employer
and sold to manufacturers, wholesalers, retailers, have you ensured that the taxable value
is the lowest arm’s length selling price (adjusted upwards for GST where appropriate) less
the price paid by the employee (ensure GST inclusive values have been provided)?
(ii)
If identical goods were manufactured, produced, processed or treated by the employer
and sold to the public, have you checked that the taxable value is 75 per cent of the
lowest arm’s length selling price charged for such goods reduced by the price paid by the
employee?
Similar goods
If similar goods were manufactured or produced by the employer, have you checked that the
taxable value is 75 per cent of the market value reduced by the price paid by the employee?
14.
Goods purchased and resold by employer
If the property is identical or similar to goods normally purchased and resold by the employer,
have you checked that the taxable value is the lesser of the arm’s length price increased by GST,
or the market value (reduced by any contribution)?
NB. The taxable value is usually the arm’s length purchase price paid by the employer to acquire the
goods (adjusted upwards to include GST, if necessary) less the amount paid by the employee.
As a general rule, the arm’s length price and the optional value (the market value of the goods
with respect to the employee or associate) will be the same. However, there is a distinction,
whereby arm’s length price looks to the market price payable by the employer or associate to
acquire the goods, whereas notional value looks to the market price payable by the employee.
15.
Any other situation
If none of the above situations apply, have you checked that the taxable value is 75 per cent of
the price the employee would have paid under an arm’s length transaction (reduced by any
employee contribution).
16.
In-house benefits generally
Has the general exemption for the first $1 000 of taxable value of in-house benefits provided to
each recipient employee been taken into account?
NB. This is available only in respect of ‘tangible property’.
External benefits
17.
(i)
Is the property purchased and provided by the employer in an arm’s length transaction?
(ii)
If so, have you checked that the taxable value is the cost of the property less the amount
paid by the employee (or associate)?
(iii)
Has an employee (or associate) acquired property which was formerly leased to the
employer?
(iv)
If so, have you checked whether the lease was bona fide? (If not, for FBT purposes the
value of property acquired at the end of a lease, is deemed the market value of the
property – TD 95/63.)
Initials: .............................
Date: ................................
Page 23
(v)
Have you ensured the taxable value is based on the cost to the employer (i.e. the residual
value)?
18.
If the property is provided by a third party but paid for by the employer in an arm’s length
transaction, is the taxable value taken to be the actual expenditure less any recipient’s
contribution?
19.
If the property is provided by a third party but not under an arm’s length transaction, have you
calculated the taxable value as the notional/market value less any employee contribution?
20.
If the employee (or associate) had purchased the property, would they have been entitled to a
‘once-only deduction’?
NB. Depreciable items do not qualify for a reduction in the taxable value.
NB. From 13 May 2008, for items provided jointly to an employee and an associate, the otherwise
dedeductible rule will only apply to reduce the taxable value of the employee portion of the expense and
not the associate’s portion.
21.
If a reduction in taxable value is being claimed, have you obtained the necessary declaration
from the employee?
22.
(i)
Do you provide recurring property fringe benefits?
(ii)
If so, have you obtained ‘recurring’ benefit declarations from employees?
(iii)
Where applicable, have you checked that the five year period or 10 per cent increase in
private use threshold test has not been exceeded?
(iv)
If exceeded, has the employer obtained fresh declarations from the employees?
Application of gross-up factor
23.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed
(GSTR 2001/3 and associated addendums)?
24.
Has the appropriate gross-up factors been applied to calculate the grossed-up taxable value of
the benefit?
Substantiation requirements
25.
Have the following substantiation requirements been satisfied to claim a reduction in taxable
value?
NB. More extensive declarations required for a car property benefit.
Initials: .............................
Date: ................................
Page 24
Substantiation requirements
Type of property fringe benefit
Documentary evidence
Travel
Overseas
Domestic

more than five nights
Receipt/tax invoice and travel diary

less than six nights
Receipt/tax invoice and no travel
diary required

more than five nights and travel
was partially work related
Receipt/tax invoice and travel diary

less than six nights and travel was
partially or fully work related
Receipts/tax invoice and declaration
General
Declaration
Car property benefit
Logbooks and odometer records
and/or declaration
G.
Living-away-from-home allowance (LAFHA) benefits
Legislative reform to living-away-from-home allowances and benefits took effect from 1 October
2012. The reforms limit the concessional FBT treatment of living-away-from-home allowances and
benefits provided to employees who maintain a home in Australia, but who are required to live away
from that home because of the duties of their employment.
The concessional treatment is limited to a period of 12 months for an employee at a particular work
location. Employees must be able to substantiate actual expenses incurred on accommodation, and
also on food or drink (beyond the Commissioner of Taxation’s reasonable amount for food and drink).
Transitional rules apply to permanent residents who have employment arrangements for living-awayfrom-home allowances and benefits in place prior to 7.30pm (AEST) on 8 May 2012. Transitional rules
also apply to temporary or foreign residents who maintain a home in Australia that their duties of
employment require them to live away from, and have employment arrangements for living-awayfrom-home allowances and benefits in place prior to 7.30pm (AEST) on 8 May 2012.
The new reforms also introduced measures in respect of the treatment of living away from home
allowances provided to fly-in fly-out and drive-in drive-out employees (FIFO/DIDO employees).
Provided the specific criteria in respect of FIFO/DIDO employees are met, the 12 month cap does not
apply to this concession.
NB. Please see below for queries specific to each living away from home arrangement:

permanent residents, please go to question 1;

FIFO/DIDO employees, please go straight to query 5; and

temporary/foreign residents, please go straight to query 8.
Permanent residents
For arrangements for living-away-from-home allowances and benefits in place prior to 7.30pm (AEST)
on 8 May 2012:
1.
Has the employer paid an allowance to an employee where they are required to live away from
their usual place of residence in order to perform the duties of employment and the allowance
satisfies all the requirements of section 30? (Refer Tax Guide No. 19 for assistance with deciding
whether a person is LAFH or is travelling or permanently relocated).
Initials: .............................
Date: ................................
Page 25
N/A ☐
2.
Has the continued eligibility of the employee to receive the allowance been reviewed, having
regard to:
(i)
any intention/expectation that the employee will return to their usual place of residence?
(ii)
any material variation in the employment arrangement or a new employment
arrangement is entered into between 7.30pm on 8 May 2012 and 30 June 2014?
NB. A material variation post 1 October 2012 until 30 June 2014 would trigger the new LAFHA reforms
such that the 12 month rule and the requirement to maintain a home in Australia would be required from
that date. Please note that the 12 month rule does not start again from the earlier of 1 July 2014 or
material variation, rather it is taken to notionally commence from 1 October 2012. Therefore, if a
material variation occurs on 1 February 2014, the concessional treatment would cease as of that date.
Please refer to the ATO website for further details: http://www.ato.gov.au/General/Fringe-benefitstax/In-detail/Employers-guide/Living-away-from-home-allowance-fringebenefits/?page=10#Material_variation_or_renewal_of_employment_arrangement
NB. Examples of material variation to the employment arrangement:

an employee is promoted and the underlying terms of the employment arrangement change
(e.g. salary, working hours, responsibilities); and

an extension of time of an existing contract.
NB. Examples that should not constitute a material variation to the employment arrangement such that
the transitional provisions continue to apply:

an employee is promoted and the underlying terms of the employment arrangement do not
change;

annual salary review or annual adjustments such as the food component;

an employee changes their name on the contract (i.e. marriage); and

a typo is fixed in a contract.
Please refer to the ATO website for further details: http://www.ato.gov.au/General/Fringebenefits-tax/In-detail/Employers-guide/Living-away-from-home-allowance-fringebenefits/?page=10#Material_variation_or_renewal_of_employment_arrangement
3.
Does the employee’s occupation have a structure which necessarily involves regular transfers
from one location to another?
NB. Where the employment involves accepting regular transfers, the employee will not be treated as
living away from their usual place of residence.
For arrangements for living-away-from-home allowances and benefits in place after 7.30pm (AEST) on
8 May 2012, access to the tax concessions for LAFHA is limited to a period of 12 months for an
employee:
4.
Has the employer paid an allowance to an employee where they are required to live away from
their usual place of residence in order to perform the duties of employment and the
arrangement satisfies all of the following requirements:
(i)
the employee maintains a home in Australia at which they usually reside that is available
for their immediate use and enjoyment during that period
(ii)
the employee can substantiate all expenses incurred on accommodation and food and
drink (if food/drink > Commissioner’s reasonable amounts – TD 2013/4 provides the
reasonable food component for the 2014 FBT year)?
(iii)
the employee provides the employer with a declaration relating to living away from
home?
Initials: .............................
Date: ................................
Page 26
Fly-in/fly-out/drive-in/drive-out (FIFO/DIDO)
5.
Has the employer paid an allowance to an employee where they are required to live away from
their usual place of residence in order to perform the duties of employment AND who are
required to work on a regular and rotational basis?
6.
Does the allowance satisfy all the requirements of section 30? (Refer Tax Guide No. 19 for
assistance with deciding whether a person is LAFH or is travelling or permanently relocated.)
7.
If so, have you confirmed that the arrangement satisfies all of the following requirements:
(i)
The number of days rostered on and off are not the same days in consecutive weeks.
(ii)
On completion of their working days, the employee travels from their usual place of
employment to their normal residence and on completion of their days off, return to their
normal place of employment.
(iii)
The basis of work is customary for employees performing similar duties in that industry.
(iv)
It would be unreasonable to expect the employee to travel on a daily basis on work days
between their usual place of employment and their normal residence.
(v)
It is reasonable to conclude that on completion of the duties that require the employee to
live away from their home that the employee will resume living at their normal residence.
Temporary/foreign residents
8.
Has the employer paid an allowance to a temporary or foreign resident employee where they
are required to live away from their usual place of residence in order to perform the duties of
employment and the allowance satisfies all the requirements of section 30? (Refer Tax Guide
No. 19 for assistance with deciding whether a person is LAFH or is travelling or permanently
relocated.)
9.
For arrangements for living-away-from-home allowances and benefits in place before 7.30pm
(AEST) on 8 May 2012, has the continued eligibility of the temporary or foreign resident
employees to receive the allowance been reviewed, having regard to:
(i)
the employee maintains a home in Australia at which they usually reside that is available
for their immediate use and enjoyment during that period?
(ii)
any intention/expectation that the employee will return to their usual place of residence?
(iii)
any material variation in the employment arrangement or a new employment
arrangement is entered into between 7.30pm on 8 May 2012 and 30 June 2014?
NB. Where a temporary or foreign resident does not maintain a home in Australia at which they usually
reside that is available for their immediate use and enjoyment from 8 May 2012 onwards, the new LAFH
rules apply from 1 October 2012.
NB. Where the temporary or foreign resident maintains a home in Australia but a material variation
occurs between 8 May 2012 and 30 June 2014, the new LAFHA reforms would apply such that the
12 month rule would apply from that date. Please note that the 12 month rule does not start again from
the earlier of 1 July 2014 or material variation, rather it is taken to notionally commence from 1 October
2012. Therefore, if a material variation occurs on 1 February 2014, the concessional treatment would
cease as of that date.
Initials: .............................
Date: ................................
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10.
For arrangements for living-away-from-home allowances and benefits in place after 7.30pm
(AEST) on 8 May 2012, access to the tax concessions for LAFHA is limited to a period of
12 months for an employee. Has the employer paid an allowance to an employee where they
are required to live away from their usual place of residence in order to perform the duties of
employment and the arrangement satisfies all of the following requirements:
(i)
the employee maintains a home in Australia at which they usually reside that is available
for their immediate use and enjoyment during that period?
(ii)
the employee can substantiate all expenses incurred on accommodation and food and
drink (if food/drink > Commissioner’s reasonable amounts – TD 2013/4 provides the
reasonable food component for the 2014 FBT year)?
(iii)
the employee provides the employer with a declaration relating to living away from
home?
Exemptions
11.
Have travelling allowances (paid because the employee is travelling in the normal course of
employment) been excluded (where within reasonable allowance amounts – TD2013/16)?
NB. As a general rule, an allowance paid to an employee who is away from home for up to 21 days will
be treated as a travelling allowance and not as a living-away-from-home allowance – MT2030.
12.
Have you considered the following exemptions which may arise due to an employee living
away from home: (refer also to Tax Guide No. 19 for additional information and advice).
Section

Rent
21

Accommodation rent free
47(5)

Furniture removals
58B

Connection of utilities
58D

Furniture leasing
58E
NB. In order to apply the abovementioned exemptions, employees must satisfy
the new LAFHA reforms (section 31C – maintaining an Australian home and
section 31D – first 12 months).

Relocation transport
58F

Compassionate travel
58LA

Relocation consultant
58AA
Taxable value
13.
Have travelling allowances (paid because the employee is travelling in the normal course of
employment) been excluded?
NB. As a general rule, an allowance paid to an employee who is away from home for up to 21 days will be
treated as a travelling allowance and not as a living-away-from-home allowance – MT 2030.
Initials: .............................
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14.
Have you considered the following concessions/reductions in taxable value which may arise due
to an employee living away from home:
Section
15.

Reimbursement of children’s education expenses for overseas
employees
65A

Overseas employment holiday transport
61A
Has the taxable value of a LAFHA been reduced by:
(i)
any part of the allowance which is actual compensation for the cost of accommodation
of the employee (and family)?
(ii)
the reasonable additional food expenses (TD 2013/4 provides the reasonable food
component for the 2014 FBT year) or exempt food component where the food and drink
amount exceeds the Commissioner’s reasonable food amount and the total amount can
be substantiated. The exempt food component is equal to the food component less the
statutory food amount?
Application of gross-up factor
16.
Has the type 2 gross-up factor been applied to calculate the grossed-up taxable value of the
benefit?
Substantiation
17.
Has an appropriate declaration been given to you by the employee before the date of
lodgement of the FBT return depending on whether or not they satisfy the transitional
concessions, maintain a home, are required to substantiate expenses.
H.
Expatriate employees
1.
When an expatriate’s salary and wages are not subject to PAYG withholding, the benefits
provided to the expatriate will not be subject to FBT.
NB. Following the changes to section 23AG of the ITAA 1936:

If an employee working overseas is an Australian tax resident and their employment income is
not exempt from Australian tax (e.g. because the section 23AG exemption no longer applies to
them), FBT will be payable on any benefits provided to the employee during the period of
overseas employment.

If an Australian citizen working overseas is not an Australian tax resident, benefits provided will
not be subject to FBT.
Initials: .............................
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N/A ☐
2.
Have you considered the following benefits which are commonly provided to expatriates (refer
Tax Guide No. 19 for additional information and advice):
Section

Accommodation rent free
47(5)
NB. In order to apply s47(5), employees must satisfy the new LAFHA reforms
(section 31C – maintaining an Australian home and section 31D – first 12
months).

Reimbursement of children’s education expenses
65A

Tax liability reimbursement
20

Reimbursement of relocation expenses:
–
rent
21
NB. In order to apply s21, employees must satisfy the new LAFHA reforms
(section 31C – maintaining an Australian home and section 31D – first 12
months).
–
travel
61B
–
furniture removal
58B
–
temporary accommodation
61C
NB. These benefits are only exempt where the employee has changed their
usual place of residence (i.e. permanently relocated).
–
transport
58F
–
furniture leasing
58E
NB. In order to apply s58E, employees must satisfy the new LAFHA reforms
(section 31C – maintaining an Australian home and section 31D – first 12
months).
–
relocation consultant
58AA
–
incidentals costs of sale/purchase of house
58C
NB. Cost associated with the sale or acquisition will still be exempt as long as
the sale is made within two years, and the purchase within four years of the
new employment commencing.
NB. These benefits are only exempt where the employee has changed their
usual place of residence (i.e. permanently relocated)
–
connection/reconnection of utilities
58D
–
home-country rental management fee
20
–
tax return preparation fees
20/50
–
home leave benefits
58LA/61A
–
loans for private residence
16
–
living away from home allowances (see section G)
NB. Living away from home allowances will no longer be exempt for
temporary or foreign residents where the employee does not maintain a
home in Australia for their immediate use and enjoyment that they then live
away from effective 1 October 2012.
30/31C
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3.
Have you checked whether any cash allowances (e.g. mobility/relocation) have been
erroneously included as FBT items even though the employees will also be taxed on them as
gross salary (i.e. assessable income)?
I.
Car parking fringe benefits
1.
(i)
Has parking been provided to employees on business premises or associated premises?
(ii)
If so, is the employer eligible for an exemption as an approved institution (section 58G)?
(i)
Are the premises within a one km radius of a ‘commercial parking station’?
(ii)
If so, is there at least one such commercial car parking station which charged more than
$8.03 (2014 FBT year) for all day parking from 1 April 2013 (TD 2013/9)?
2.
3.
Have the cars been parked for a total period exceeding four hours between 7.00 am and
7.00 pm on a particular week day?
4.
Have the cars been used for travel between the employee’s place of residence and the
employee’s primary place of employment?
5.
How many car parking benefits have been provided?
6.
(i)
Are you aware of the statutory formula and 12 week register methods for determining the
number of car spaces?
(ii)
If you have not elected to adopt the statutory formula method, have you checked
whether you can obtain a lower result by electing the statutory formula method?
(iii)
If you have elected to adopt the statutory formula method, have you:
(iv)

nominated individual employees, a class of employees or all employees?

made an election(s)?

reduced the number of spaces in accordance with section 39FB where the number of
car spaces exceeds the number of nominated employees?
If you have elected to use the 12 week register method, have you:

nominated individual employees, a class of employees or all employees?

made an election(s)?

kept a register for a continuous 12 week period?

correctly applied the employee contribution?

selected a representative period?

used the most recent register if more than one has been kept?

ensured that the 10 per cent increase in the number of benefits test has been
satisfied?

ensured that the five year limitation has not been exceeded?

kept a valid register (sections 39GG and 39GH)?
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N/A ☐
(v)
If you record the number of actual car parking spaces provided, do you have sufficient
supporting documentation if you wish to reduce the benefit for the year by allowing for
days when no car parking benefit arose (TR 96/26)?
Taxable value
7.
Are you aware that it is not permissible to use either the ‘all night’ rate or kerb-side meters if
using the commercial parking station method?
8.
(i)
Has a declaration/documentation supporting the car parking fringe benefits (number of
spaces, value of spaces, number of business days) been prepared?
(ii)
Has the taxable value been reduced by recipients contributions?
NB. Ensure GST-inclusive values have been provided.
9.
(i)
(ii)
10.
Which method has been used to determine the daily parking rate:
(a)
commercial parking station method?
(b)
market value method?
(c)
average cost method?
Where the commercial parking station method or the average cost method is used to
determine the taxable value of car parking benefits is GST included in the ‘lowest fees
charged’?
Commercial parking station method
(i)
Has the lowest public all-day parking fee (fee for parking car for continuous period of six
hours or more) charged by a commercial parking station operator been used?
NB. Ensure GST-inclusive values have been provided.
11.
(ii)
Where the commercial parking station operator charges weekly, monthly etc fees, have
these rates been converted to a daily rate using the required formula (section 39E)?
(iii)
Where the commercial parking station operator provides discounted rates for car-pooling
arrangements, have such rates been taken into account in determining the daily rate
amount?
(iv)
Are your car parking facilities inferior to a commercial car parking station (e.g. open air,
gravel surface, no security)?
(v)
If so, have you considered using the market value method?
Market value method
(i)
Has an election been made?
(ii)
Has an independent valuation on which the rate is based been obtained from a suitably
qualified valuer (subsection 39D(3))?
(iii)
Are written details of the basis of the valuation available?
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12.
Average cost method
(i)
Has an election been made?
(ii)
Are the rates representative?
(iii)
Have the lowest public all-day parking fees charged by a commercial parking station been
used?
NB. Ensure GST-inclusive values have been provided
Application of gross-up factor
13.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed
(GSTR 2001/3 including associated addendums)?
14.
Has the appropriate gross-up factor been applied to calculate the grossed-up taxable value of
the benefit?
J.
Housing fringe benefits
1.
Has the employer provided a right to an employee to occupy or use a unit of accommodation as
their usual place of residence?
Exemptions
2.
(i)
Is the accommodation provided for live-in help employed to care for elderly or
disadvantaged people?
(ii)
Is the accommodation in a remote area (section 58ZC)?
NB. All remote area housing fringe benefits provided by an employer or an associate are exempt
from FBT. However this exemption does not apply for housing provided as an expense payment
fringe benefit.
NB. Refer to ATO factsheet ‘FBT – remote areas for a current listing of remote and non-remote
areas for FBT purposes.
(iii)
Is the housing provided as temporary accommodation while an employee who has
relocated is looking for permanent accommodation? Refer to section 61C.
Taxable value
3.
4.
Was the accommodation in the nature of:

overseas accommodation? If so, the taxable value is equivalent to the market value of the
housing right for the accommodation reduced by any rent paid by the employee?

non-remote areas/urban areas? If so, go to question 4.
Non remote areas/urban areas:
(i)
Are both of the following conditions met:

Was the unit of accommodation a caravan, mobile home or in a hotel, motel, hostel or
guest house?

Did the provider carry on a business of providing identical units of accommodation to
the public?
If so, the taxable value is the market value of the housing right reduced by the amount of
rent (if any) by the employee.
Initials: .............................
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N/A ☐
(ii)
Does the employer also provide such accommodation to the public? If so, the taxable
value would be reduced to 75 per cent of the market rental value less the amount of rent
paid (if any) by the employee.
(iii)
Was the accommodation any other sort of accommodation? If so, ensure that the relevant
formula has been used in calculating the taxable value.
(iv)
Have you ensured GST-inclusive values have been provided, where applicable
(TR 2001/2)?
(v)
Has the taxable value been reduced by any recipient’s contribution?
NB. Ensure GST-inclusive values have been provided.
(vi)
Has the market value been determined in accordance with MT 2025?
The market value is to be determined according to what a unit of accommodation would
command for rent in an open market situation, without taking into account any special
employment conditions or associated expenses of the occupant that might be paid by the
employer (e.g. electricity, gas).
(vii) Has indexing the prior year’s market value been considered (TD 2013/5)?
(viii) Where using the indexation method, have you ensured the actual market value is
re-etermined at least each tenth (10th) year?
(ix)
Has there been any alternations greater than 10 per cent requiring a new valuation to be
undertaken?
Application of gross-up factor
5.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed
(GSTR 2001/3 including any associated addendums)?
6.
Has the appropriate gross-up factor been applied to calculate the grossed-up taxable value of
the benefit?
K.
Board fringe benefits
1.
Has the employer provided to an employee accommodation and at least two meals per day
under either an industrial award or an employment arrangement?
2.
Are the meals cooked or prepared on the employer’s premises or on a work site or place
adjacent to a work site?
3.
Are the meals cooked/prepared in a facility that is not wholly or principally for the
cooking/preparation of meals for that employee and their associates?
N/A ☐
Taxable value
4.
Have you calculated the taxable value as $2 per meal per adult and $1 per meal per child
(<12 years old at 1 April 2013)?
5.
Has the taxable value been reduced by the recipient’s contribution?
NB. Ensure GST-inclusive values have been provided.
Initials: .............................
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6.
Has the taxable value been reduced by the extent to which expenditure incurred by the
employee in respect of the board meals would be allowable as an income tax deduction to the
employee (ignoring section 82A and the substantiation rules) after deducting the employee’s
contribution?
7.
Has the taxable value been determined by excluding the cost of food and drink provided which
is not part of a board meal and which is provided at a party, reception or other social function?
Application of gross-up factor
8.
Has the type 2 gross-up factor been applied to calculate the grossed-up taxable value of the
benefit?
L.
Residual fringe benefits
1.
Were any other benefits provided to employees which were not covered by other categories of
benefits?
2.
Have the following benefits which are not dealt with separately by other specific provisions
been considered:
(i)
the provision of free or discounted services (e.g. travel, the performance of professional
services, manual work)?
(ii)
rights relating to use of property (as opposed to the provision for property which
constitutes a property fringe benefit)?
(iii)
insurance coverage?
(iv)
the provision of motor cycles or other motor vehicles not within the definition of a ‘car’
(includes hire cars for a period of less than 3 months)? Refer to TD 2013/7 to calculate the
taxable value under the cents-per-km method.
(v)
reward received under a consumer loyalty program where more than 250 000 points were
accumulated from a business relationship or business expenditure in the FBT year
(TR 1999/6 and PSLA 2004/4 GA)?
(vi)
were any conferences or seminars held during the FBT year? If so, have you considered
whether the conference were eligible seminars?
(vii) any other benefits?
Exemptions
3.
Has the taxable value been reduced by the recipient’s contribution?
4.
Have the exempt residual benefits been considered?
For example have the following specific exclusions been considered:
(i)
Recreational or childcare facilities located on your business premises?
NB. Are you aware of what constitutes ‘employer’s business premises’? See TR 2000/4.
(ii)
Employees provided with use of property ordinarily located on your business premises?
Initials: .............................
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N/A ☐
(iii)
The employer provides free or discounted travel (otherwise than in an aircraft) between
home and work, where the employer (or an associate of the employer) carries on the
business of providing like transport to the members of the public? (e.g. provision of free
or reduced cost public transport to its employees).
NB. This travel is no longer exempt if provided by way of an in-house salary sacrifice arrangement.
(iv)
Police service employees travelling on public transport between their place of residence
and primary place of employment?
(v)
Lease of residential accommodation to an employee who is living away from their usual
place of residence?
NB. In order to apply s47(5), employees must satisfy the new LAFHA reforms (section 31C –
maintaining an Australian home and section 31D – first 12 months).
(vi)
Taxi travel for a single trip beginning or ending at the employee’s place of work or as a
result of illness?
(vii) The first $1 000 of the taxable value of in-house (property and residual) fringe benefits
and airline transport benefits provided per employee, per year? Are you aware that the
$1 000 reduction cannot be applied for in-house fringe benefits accessed under a salary
sacrifice arrangement entered into on or after 22 October 2012 (see part A item 11)?
(viii) Has the minor benefits exemption provision been considered? (section 58P)
5.
Has the exemption for work related motor vehicles (which do not meet the FBT definition of
‘car’) or motor cycle used occasionally for private purposes been considered?
Taxable value
6.
Have you ensured GST-inclusive values have been provided where applicable (TR 2001/2)?
7.
Has the taxable value been reduced by any recipient’s contribution? (Ensure GST-inclusive
values have been provided.)
8.
(i)
Can the taxable value be reduced by the otherwise deductible rule?
(ii)
If so, have you obtained or made the necessary declarations including:

services that relate to a car owned or leased by the employee which is used for the
business or employment-related purposes?

business percentage based on log book records?

recurring residual benefits?

no private use of residual benefit?
9.
Have you considered the different valuation rules regarding whether or not the benefits are of a
kind that the employer provides to the public in the ordinary course of business and whether or
not the benefits amount to period benefits?
10.
Have the following points been considered?
(i)
Where the benefits are of a kind ordinarily provided as part of your business to the public,
the taxable value is 75 per cent for the lowest price charged to the public less any amount
paid by the employee.
Initials: .............................
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(ii)
If the benefits are similar but not identical to those provided to the public, the taxable
value will be based on 75 per cent of the amount that a person could reasonably have
expected to pay in an arm’s length transaction i.e. broadly market value.
(iii)
Where benefits do not relate to things of a kind ordinarily provided to the public as part of
the employer’s business, the taxable value will generally be the amount by which the cost
to the employer to supply the benefit exceeds any consideration paid by the employee.
(iv)
If a benefit is not provided directly by the employer, but the employer incurs expenditure
to a third party under an arm’s length transaction in respect of their provision to the
employee, the taxable value will be the amount incurred by the employer.
(v)
In any other case, the taxable value will be the amount the employee could expect to pay
for the benefit under an arm’s length transaction, less any consideration given for the
benefit.
Application of gross-up factor
11.
Are input tax credits for GST paid on the provision of the benefit entitled to be claimed
(GSTR 2001/3 including associated addendums)?
12.
Has the appropriate gross-up factors been applied to calculate the grossed-up taxable value of
the benefit?
Substantiation
13.
Have employee declarations as to private use of motor vehicles (other than cars) been
obtained?
M.
Exemptions and concessions
Have the following exemptions and concessions been considered:

in relation to hospitals – the exemption for the first $17 000 of grossed up taxable value per
employee?
NB. effective from 1 April 2004, Public Ambulance Service Providers are provided with the same FBT
exemption as provided to Public Hospitals

in relation to public benevolent employers – the exemption from FBT of the first $30 000 of
grossed up taxable value per employee?
NB. Charitable institutions whose ‘principal activity is to promote the prevention or the control of
diseases in human beings’ may also be eligible for this concession (TR 2004/8)

live-in residential care workers/non-live in help?

employment interviews and selection tests?

relocation expenses including home purchase and sale costs?

newspapers and periodicals used for business purposes?

compensable work-related trauma?

in-house health care facilities?

travel for medical treatment?

occupational health and counselling?
Initials: .............................
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N/A ☐

emergency assistance to employees – for example, first aid and other emergency health
care, emergency meals and food supplies, clothing, transport, accommodation, use of
household goods, temporary repairs and other similar matters. Have you treated these or
similar types of emergency assistance as exempt where they relate to natural disasters
i.e. recent floods.

minor benefits, i.e. less than $300 GST inclusive per benefit and of an infrequent nature?

long service awards (exemption threshold of $1 000 for 15 years of long service and $100 for
each additional year of service)?
NB. This threshold is calculated differently where a previous long service award has been granted.

safety awards related to occupational safety achievements that in aggregate do not exceed
$200 per FBT year per employee?

food and accommodation provided to trainees under the Australian trainee scheme?

taxi travel for a single trip beginning or ending at the employees place of work or as a result
of illness?

certain work related items and subscriptions?
NB. where an eligible work-related (e.g. laptop, GPS receiver, calculator, PDA, mobile phone, tool of
trade, software etc.) has been provided to an employee, are you satisfied in relation to the following:


the item is primarily for use in the employee’s employment; and

only one of the above items has been provided during the 2014 FBT year, unless the item is a
replacement item?
remote area housing benefits provided by all employers or associates?
NB. The remote area housing benefit and free electricity are two separate benefits. Only the remote
area housing benefit is exempt under section 58ZC of the FBTAA.

recreational and child-minding facilities located on your business premises?

certain car expenses such as fuel, insurance, repairs in the form of expense payment,
property and residual benefits which are provided in conjunction with an employer provided
vehicle taxed as a car fringe benefit?

the provision of car parking:
–
to all employees where there is not a single commercial car parking station within one
kilometre of the facility which charged more than $8.03 per day on 1 April 2013
(TD 2013/9);
–
to disabled employees;
–
to employees of scientific, religious, charitable or public educational institutions; and

for employees exclusively employed in a public educational institution?

in respect of an approved student exchange program?

travel for compassionate reasons?

leasing of household goods while living away from home?
NB. In order to apply this exemption, employees must satisfy the new LAFHA reforms (section 31C –
maintaining an Australian home and section 31D – first 12 months).

free flu vaccination to employees?
Initials: .............................
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N.
Reportable fringe benefits
1.
Are you aware that the grossed-up taxable value of fringe benefits must be included on
employee payment summaries (group certificates) where the (pre-grossed-up) taxable value of
benefits provided to an employee exceeds $2 000?
N/A ☐
NB. This requirement extends to all employees including those of public benevolent institutions and notfor-profit organisations.
2.
Have you taken into consideration benefits excluded from the reporting requirements, including
meal entertainment (section 5E)?
NB. From 1 April 2004 police will have a number of new FBT reportable fringe benefits exclusions relating
to relocations, housing benefits, rental subsidies in regional areas, and private travel between home and
work in unmarked police cars used by police employed by the Australian Crime Commission and similar
organisations. Child tuition assistance provided to Australian Defence Force personnel will also be exempt
from reportable fringe benefits requirements where their children are required to move schools.
3.
Have you correctly determined the reporting exclusion for a car which is a shared/pooled
between two or more employees for the purposes of Regulation 3F (that is a car that has been
used for private purposes or was available for private use by two or more employees during the
FBT year)? ATO ID 2008/21 states that shared or pool cars are non-reportable fringe benefits
from 1 April 2007 onwards (however, refer to Executive Remuneration handbook in relation to
the application of this exclusion).
4.
Are you aware the type 2 gross-up factor of 1.8692 is used to calculate the reportable amount
irrespective of the calculation for the FBT return?
5.
Are you aware that living-away-from-home (LAFH) allowances and benefits, including certain
expense payment benefits and residual benefits are excluded from being reportable fringe
benefits for Commonwealth employees posted both overseas and domestically for benefits
provided on or after 1 October 2012?
First reviewer’s/manager’s name
........................................................................................................
First reviewer’s/manager’s signature
........................................................................................................
Date
........................................................................................................
ISBN 978-1-92222-215-2 (pdf)
Published March 2014
You are free to re-use this work under a Creative Commons Attribution 3.0 Australia licence, on the condition that you credit
the State of Victoria as author. The licence does not apply to any images, photographs or branding.
Initials: .............................
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