{"id":"F2024L00351","name":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Remote Area Holiday Transport) Determination 2024","slug":"fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442333,"registerId":"F2024L00351-fast-fetch-1775957364571","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 – Remote Area 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 – Remote Area Holiday Transport) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 18 March 2024\n\n \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 – Remote Area 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this instrument 1 April 2024. 1 April 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 documents consisting of the declarations referred to in subparagraph 60A(2)(b)(i) and paragraph 61(1)(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 either section 60A or section 61 of the Act, in circumstances where:\n\n (a) the employer provided an employee with an expense payment fringe benefit in respect of remote area holiday transport for a family member in a year of tax;\n\n (b) the employee used their own car that they own or lease for some or all of 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 subparagraph 60A(2)(b)(i) or paragraph 61(1)(c) of the Act, as relevant; 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":"The instrument does not amend the Act itself; it specifies matters and prescribes what constitutes adequate alternative records under subsection 123AA for a defined class of employers and circumstances, effective 1 April 2024 (commencement and authority: ss2–3, s5)."},"complexity_factors":["Narrow, single-purpose instrument focused on remote area holiday transport record-keeping (s5(1)).","Relies on and cross-references multiple provisions and defined terms in the Act (see s4 referencing s136).","Several tightly specified preconditions must be met for an employer to rely on the determination (s5(2)).","Precise content requirements for alternative records increase compliance detail (s6(1)).","Allows information across any number or type of records, which creates practical aggregation and verification issues for employers (s6(2)).","Reduction calculation depends on external rates (basic and supplementary car rates), adding a rate-reference step (note 2)."],"plain_english_summary":"This determination sets out the written records employers can use from 1 April 2024 under subsection 123AA when reducing the taxable value of expense-payment fringe benefits for remote area holiday transport where an employee used their own car, was reimbursed on a cents-per-kilometre basis, and did not provide the statutory declaration (s5(2), s6(1)). Employers must keep records showing employee name, number of family members, departure/arrival addresses, travel dates and total kilometres; those kilometres feed the reduction calculation via the basic and supplementary car rates (s6(1), note 2)."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The determination remains tightly scoped to its original purpose: specifying alternative record-keeping requirements for a narrow category of remote area holiday transport fringe benefits. It does not expand beyond the specific legislative authority in section 123AA of the FBT Assessment Act."},"complexity_factors":["Short instrument with only 6 sections and straightforward structure","Minimal defined terms (only 'Act' defined in section 4; other terms rely on external definitions in the parent Act)","Single conditional scenario with 6 specific requirements in subsection 5(2) that must all be met","No nested exceptions or complex cross-referencing beyond references to specific subsections of the Fringe Benefits Tax Assessment Act 1986","Clear, prescriptive record-keeping requirements in section 6 with a simple checklist format","Limited temporal scope (applies to FBT year ending 31 March 2025 onwards)"],"plain_english_summary":"This determination lets employers rely on specified written trip records instead of the usual signed employee declaration when claiming the tax concession for remote‑area holiday transport—but only where the employee used their own car and was reimbursed on a cents‑per‑kilometre basis. It eases paperwork for remote employers while preserving enough trip detail for tax verification."}},"importantCases":[],"_links":{"self":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat","history":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat/history","analysis":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat/analysis","conflicts":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat/conflicts","importantCases":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat/important-cases","documents":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-remote-area-holiday-transport-determinat/documents"}}