Smart-card can only be operated by the employee to provide transport for that employee
13 January 2016
An employee's use of the travel smart-card provided by the employer can a residual benefit as per section 45 of the FBTAA.
The residual benefit that arises from the employee's use of the travel smart-card can be an exempt benefit under subsection 47(6) of the FBTAA if the private use of the travel smart-card is for bus travel between the employee's place of residence and work.