The ATO has released a series of Legislative Instruments which allow them to accept alternative record keeping methods which meet the evidentiary requirements of the FBT rules.
Declarations are typically required by the due date of lodgment of the FBT return in each year.
Under the alternative records guidelines, employers can rely alternative records instead of travel diaries or certain employee declarations provided the minimum requirements are met.
Previous declarations may still be used, either alone or in conjunction with the new alternative requirements.
Full details of the eligibility requirements are set out on the ATO’s website here which includes several examples of alternative records which would meet the new requirements.
Here is a summary of the Legislative Instruments relating to each of the declaratory requirements.
| FBT Benefit Type | Declaration | Legislative Instrument | Explanatory Statement | Example Alternative Records |
|---|---|---|---|---|
| Travel expense payments (otherwise deductible) | Travel Diary | LI 2024/11 | Explanatory Statement | Employee’s calendar of appointments and activities |
| Living-away-from-home-allowance | FIFO/DIDO Declaration | LI 2024/4 | Explanatory Statement | |
| Living-away-from-home – allowance | Maintaining an Australian Home Declaration | LI 2024/5 | Explanatory Statement | Payroll records, LAFHA application in the payroll system, and contract of employment |
| Otherwise deductible expenses | Expense Payment, Property or Residual Benefit Declaration | LI 2024/6 | Explanatory Statement | Emails between employer and employee, copies of mobile phone bills. |
| Otherwise deductible private use of vehicle other than a car | Private Use Declaration | LI 2024/7 | Explanatory Statement | |
| Car travel to an employment interview or selection test | Employment Interview or Selection Test Declaration | LI 2024/14 | Explanatory Statement | |
| Remote area holiday transport | Remote Area Holiday Transport Declaration | LI 2024/10 | Explanatory Statement | |
| Overseas employment holiday transport | Overseas Employment Holiday Transport Declaration | LI 2024/13 | Explanatory Statement | |
| Car travel to certain work-related activities | Car travel to certain work-related activities Declaration | LI 2024/9 | Explanatory Statement | |
| Relocation transport | Relocation Transport Declaration | LI 2024/12 | Explanatory Statement | |
| Temporary accommodation relating to relocation | Temporary accommodation relating to relocation Declaration | LI 2024/8 | Explanatory Statement |
This page was last modified 2024-04-06