Meal Entertainment Fringe Benefit: travel - reimbursement of car parking fees
28 April 2014
Car parking fees reimbursed by the employer are an expense incurred in providing the employee with travel as the fees were incurred as part of the employee's journey.
The question arises as to whether the car parking fees reimbursed by the employer are an expense incurred in providing travel. 'Travel' is not defined in section 37AD.
Relevantly, the Macquarie Dictionary, Sixth Edition, 1 October 2013, defines 'travel' as:
1. To go from one place to another; to make a journey; to travel for pleasure
The term 'journey' is defined as:
1. A course of travel from one place to another especially by land.
The relevant journey undertaken by the employee in connection with the provision of the entertainment by way of food or drink was the journey from his home to the venue.
The car parking fees were incurred as part of the employee's journey.
Accordingly, the car parking fees reimbursed by the employer are an expense incurred in providing the employee with travel for the purposes of section 37AD.