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FBT Record Keeping | Alternative Records

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 TypeDeclarationLegislative InstrumentExplanatory StatementExample Alternative Records
Travel expense payments (otherwise deductible)Travel DiaryLI 2024/11Explanatory StatementEmployee’s calendar of appointments and activities
Living-away-from-home-allowanceFIFO/DIDO DeclarationLI 2024/4Explanatory Statement
Living-away-from-home – allowanceMaintaining an Australian Home DeclarationLI 2024/5Explanatory StatementPayroll records, LAFHA application in the payroll system, and contract of employment
Otherwise deductible expensesExpense Payment, Property or Residual Benefit DeclarationLI 2024/6Explanatory StatementEmails between employer and employee, copies of mobile phone bills.
Otherwise deductible private use of vehicle other than a carPrivate Use DeclarationLI 2024/7Explanatory Statement
Car travel to an employment interview or selection testEmployment Interview or Selection Test DeclarationLI 2024/14Explanatory Statement
Remote area holiday transportRemote Area Holiday Transport DeclarationLI 2024/10Explanatory Statement
Overseas employment holiday transportOverseas Employment Holiday Transport DeclarationLI 2024/13Explanatory Statement
Car travel to certain work-related activitiesCar travel to certain work-related activities DeclarationLI 2024/9Explanatory Statement
Relocation transportRelocation Transport DeclarationLI 2024/12Explanatory Statement
Temporary accommodation relating to relocationTemporary accommodation relating to relocation DeclarationLI 2024/8Explanatory Statement

This page was last modified 2024-04-06