Bechtel Australia Pty Ltd v FCT – Employer paid long distance travel for FIFO employees was subject to FBT – the “otherwise deductible” rule did not apply under the anomalous ‘home to work’ travel rules
The Full Federal Court has upheld a decision that ‘Fly in Fly out’ (FIFO) employees would not have been allowed a deduction for the expenses, of travelling to and from a remote work site, had they incurred those expenses themselves. Accordingly, there was no “otherwise deductible” exemption, that prevented the employer having to pay Fringe…