{"id":"F2024L00329","name":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024","slug":"fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442321,"registerId":"F2024L00329-fast-fetch-1775957358210","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nFringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  28 February 2024\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\n\n\n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Specified matters\n\n6  Adequate alternative records\n\n \n\n1  Name\n\n  This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 April 2024. 1 April 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 123AA of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 136 of the Act, including the following:\n\n(a) basic car rate;\n\n(b) Division 28 car expense;\n\n(c) expense payment fringe benefit;\n\n(d) supplementary car rate.\n\n  In this instrument:\n\nAct means the Fringe Benefits Tax Assessment Act 1986.\n\n5  Specified matters\n\n (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified:\n\n (a) the FBT year ending 31 March 2025 and all subsequent FBT years;\n\n (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61E(c) of the Act;\n\n (c) the class of persons described in subsection 5(2); and\n\n (d) the alternative records described in section 6.\n\n (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in section 61E of the Act, in circumstances where:\n\n (a) the employer provided an employee with an expense payment fringe benefit in respect of an employment interview or selection test in relation to the employee’s employment in a year of tax;\n\n (b) the employee used their own car that they own or lease for the transport;\n\n (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport;\n\n (d) the reimbursement was on a cents per kilometre basis;\n\n (e) the employer was not given a declaration that satisfies the requirements of paragraph 61E(c) of the Act; and\n\n (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act.\n\n6  Adequate alternative records\n\n (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:\n\n (a) the name of the employee who received the benefit;\n\n (b) the address of the departure location;\n\n (c) the address of the arrival location;\n\n (d) the dates of travel; and\n\n (e) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination).\n\n (2) The information specified in subsection 6(1) may be contained in:\n\n (a) any type of record; and\n\n (b) any number of records.\n\nNote: The number of kilometres identified in paragraph 6(1)(e) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not expand or narrow the substantive reach of the Fringe Benefits Tax Act; it implements a procedural specification for a limited class of employers and reimbursements described in the Act. It defines permitted alternative record contents and the starting FBT year (s5, s6), but does not change who is liable for FBT or the underlying statutory tests in the Act."},"complexity_factors":["Narrow, specific scope: applies only to reimbursed car travel to interviews/selection tests where no s61E(c) declaration was given (see s5(2)).","Prescriptive record content: five required fields (employee name, departure/arrival addresses, dates, total whole kilometres) must be present and in English (see s6(1)).","Computation link: kilometres identified feed into FBT reduction using basic and supplementary car rates (note to s6).","Temporal boundary: applies from the FBT year ending 31 March 2025 and subsequent years (s5(1)(a)).","Flexible formats allowed: any type and any number of records may be used, which reduces format burden but raises aggregation/verification tasks (s6(2)).","Cross‑reference dependence: relies on definitions and conditions in the Act (eg. s61E, s123AA), so compliance requires reading both instruments (see s3 and s4 notes).","Minor interpretive ambiguity: terms like “address of the departure location” and the instruction on inclusions/exclusions of kilometres may require operational guidance (s6(1)(b),(c),(e))."],"plain_english_summary":"This determination specifies what written records count as “adequate alternative records” when an employer reimburses an employee’s car travel to an employment interview or selection test on a cents‑per‑kilometre basis but the employer has not received the statutory declaration. It applies from the FBT year ending 31 March 2025 onwards. Records must be in English and show the employee’s name, departure and arrival addresses, travel dates and the total whole kilometres; those kilometres are used with the basic and supplementary car rates to calculate the FBT reduction."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This determination maintains a narrow, specific scope consistent with its title and purpose. It addresses only one particular scenario: car travel to employment interviews or selection tests where reimbursement is on a cents per kilometre basis. The instrument does not expand beyond this original intent."},"complexity_factors":["Short instrument (6 sections, approximately 1.5 pages)","Only 1 defined term ('Act') in the instrument itself, though it references 4 defined terms from the parent Act","Single clear purpose: specifying alternative record-keeping requirements for one specific type of fringe benefit","Minimal cross-referencing: only references to sections 123AA, 61E, and 136 of the Fringe Benefits Tax Assessment Act 1986","Straightforward conditional structure: subsection 5(2) sets out 6 clear criteria that must all be met, with no nested exceptions","Prescriptive but simple record-keeping requirements in section 6 with 5 specific data points"],"plain_english_summary":"This determination lets employers use simpler alternative records instead of a formal signed declaration when reimbursing employees (on a cents‑per‑kilometre basis) for driving their own car to job interviews or selection tests. Records must show employee name, trip start/end addresses, dates and whole kilometres.\n\nIt affects employers and reimbursed employees, enabling employers to still claim a fringe benefits tax reduction if the declaration is missing, from the 2024–25 year."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se","history":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se/history","analysis":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se/analysis","conflicts":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se/conflicts","importantCases":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se/important-cases","documents":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-car-travel-to-employment-interview-or-se/documents"}}