{"id":"F2024L00331","name":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024","slug":"fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442322,"registerId":"F2024L00331-fast-fetch-1775957358214","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 – Overseas Employment Holiday Transport) 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 – Overseas Employment Holiday Transport) 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\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 – Overseas Employment Holiday Transport) 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this instrument 1 April 2024. 1 April 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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) family member;\n\n(e) 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 61A(2)(a) 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 61A of the Act, in circumstances where:\n\n (a) the employer provided an employee with an expense payment fringe benefit in respect of overseas employment holiday transport in a year of tax;\n\n (b) the employee or family member 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 61A(2)(a) 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 number of family members who travelled in the car;\n\n (c) the address of the departure location;\n\n (d) the address of the arrival location;\n\n (e) the dates of travel; and\n\n (f) 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 1: The number of family members for the purposes of paragraph 6(1)(b) would include the employee, if they travelled in the car.\n\nNote 2: The number of kilometres identified in paragraph 6(1)(f) 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 specifies the alternative records that satisfy subsection 123AA(1) for a defined class of employers; it does not expand or narrow the underlying categories of fringe benefits in the Act. It implements procedural record‑keeping requirements (s5 and s6) for employers reimbursing employees on a cents‑per‑kilometre basis for overseas employment holiday transport, effective from the 2025 FBT year."},"complexity_factors":["Direct reliance on and interaction with multiple provisions of the Act (subsection 123AA(2), section 61A, defined terms in section 136) increases legal cross‑referencing.","Narrowly targeted class of persons (employers who reimburse Division 28 car expenses for overseas employment holiday transport) creates conditional applicability (s5(2)).","Prescriptive content requirements for alternative records (six data points) are simple but require precise interpretation of terms like 'address', 'dates of travel' and 'whole kilometres' (s6(1)(c)‑(f)).","Calculation linkage to basic car rate and supplementary car rate adds a tax arithmetic step and reference to other rate provisions (note after s6(1)(f)).","Flexibility clauses (any type and number of records permitted) reduce formality but require employers to decide what evidence is sufficient in practice (s6(2)).","Compliance risk for employers who did not obtain required statutory declarations — they must rely on these alternative records to claim reductions (s5(2)(e)‑(f)).","Commencement timing (applies from FBT year ending 31 March 2025) creates a discrete transition point for record‑keeping systems (Commencement table)."],"plain_english_summary":"This determination lets certain employers use specified written records instead of a statutory declaration when reducing the taxable value of an expense payment fringe benefit for overseas employment holiday transport (see s5(2)). It lists the information employers must keep in English — employee name, number of family members, departure and arrival addresses, travel dates and total whole kilometres — and applies from the 2025 FBT year (see s6). Employers reimbursing employees on a cents‑per‑kilometre basis must retain these records (s5(2)(d))."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination serves its original narrow purpose: providing alternative record-keeping for a specific FBT exemption regarding overseas employment holiday transport. It has not expanded beyond the legislative intent of section 123AA of the FBT Assessment Act, which expressly authorises the Commissioner to specify alternative records in lieu of statutory evidentiary documents."},"complexity_factors":["Short instrument: only 6 operative sections spanning approximately 2 pages","Limited defined terms: only 1 definition ('Act') plus references to 5 existing definitions in the parent Act","Single purpose: creates one specific exemption/exception for one type of fringe benefit","Clear structure: linear progression from authority → specification → record requirements","No nested exceptions or complex conditional logic beyond the 6 criteria in subsection 5(2)","Cross-references limited to 3 sections of the parent Act (123AA, 61A, 136) — all standard interpretive references"],"plain_english_summary":"This Determination lets employers treating holiday travel for overseas staff (when the employee used their own car and was reimbursed at a cents‑per‑kilometre rate) substitute specified written records for the usual employee declaration. It applies only where the declaration is missing.\n\nIt matters because it preserves the Fringe Benefits Tax reduction for employers and employees in this narrow scenario, provided employers retain the required trip details in English."}},"importantCases":[],"_links":{"self":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de","history":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de/history","analysis":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de/analysis","conflicts":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de/conflicts","importantCases":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de/important-cases","documents":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-overseas-employment-holiday-transport-de/documents"}}