MT 2048 - Fringe benefits tax: remote area holiday transport - meaning of 'recreation leave' and 'working days' in section 143

PREAMBLE Fringe benefits tax is payable by employers on the total taxable value of fringe benefits, such as free or subsidised transport, meals and accommodation, that employers provide to employees or associates of their employees. Some benefits provided to employees who work in designated remote areas of Australia are, however, either exempt from the tax...