Exempt Car Benefits: work related travel
4 July 2013
Travel by an employee in their employer's car, between their place of residence and the employee's place of employment in relation to a second employer, is NOT 'work-related travel' for the purposes of paragraph (a) of the definition in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
An employee's place of employment for the purposes of paragraph (a) of the definition of 'work-related travel' in subsection 136(1) of the FBTAA relates only to the employment relationship under which the car benefit is provided. Therefore, travel by an employee in their employer's car, between their place of residence and the employee's place of employment in relation to a second employer, is not 'work-related travel' for the purposes of paragraph (a) of the definition.