The Commonwealth Treasury

Tax Expenditures Statement

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C Fringe benefits tax benchmark

C1 Benefits provided by certain international organisations

C2 Loan benefits on war service home loans

C3 Exclusion from reporting requirement for certain benefits provided to Australian Defence Force personnel

C4 Exclusion from reporting for certain elements of the Overseas Living Allowance

C5 Exclusion from reporting of benefits associated with Australian Defence Force removals

C6 Education costs for children of employees posted overseas

C7 Disregard of possible application of the $250 threshold for deductibility for some self-education expenses

C8 Benefits provided by public hospitals to their employees

C9 Employee/family travel costs associated with overseas medical treatment

C10 Safety award benefits up to $200 per year per employee

C11 Recreational/child-care facilities on an employer's premises

C12 Employer contributions to secure child-care places in certain centres

C13 Benefits provided by public benevolent institutions (PBIs) (excluding public hospitals) to employees

C14 Accommodation, fuel and meals for live-in employees caring for the elderly or disadvantaged

C15 Employer provided property/facilities for immediate relief of employees in times of emergency

C16 Housing benefits and residential fuels in remote areas

C17 Exemption for housing provided by certain employers in regional areas

C18 Exclusion from reporting for regional housing benefits provided by certain employers in regional areas

C19 Discount on interest or purchase price for remote area housing purchase assistance

C20 Free or discounted commuter travel to employees where the employer carries on a business of providing public transport

C21 Employee taxi travel arriving at or leaving from place of work

C22 FBT exemption for free travel to and from duty by police officers on public transport

C23 Discounted valuation of employee stand-by travel for airline employees and travel agents

C24 FBT exemption for certain long service awards for more than 15 years of service

C25 Food and accommodation provided to employees training under the Australian Traineeship Scheme

C26 Certain relocation and recruitment expenses

C27 Compensation related benefits, occupational health and counselling services and some training courses

C28 Discounted valuation of certain relocation and recruitment expenses

C29 Reimbursement of car expenses incurred with occupational health and counselling services and some training courses

C30 Exemption for certain loan benefits

C31 Discounted valuation of certain loan benefits

C32 Application of statutory formula to value car benefits

C33 Record keeping for employers submitting a return below a threshold

C34 Car parking on small business premises

C35 Rebate of FBT for some non-government, non-profit organisations

C36 Benefits in relation to certain compassionate travel of employees

C37 Fringe benefits provided by religious institutions

C38 Staff accommodation at religious institutions and meals provided in religious houses

C39 Provision of food and drink in certain circumstances

C40 Discounted valuation of arm's length transaction price for in-house property and residual fringe benefits

C41 Airline transport fringe benefits and in-house fringe benefits up to a threshold

C42 Board fringe benefits

C43 Certain car parking fringe benefits

C44 Benefits resulting from valuation arrangements for car parking

C45 Discounted valuation for holiday travel for employees posted overseas

C46 Transport for oil rig and remote area employees in certain circumstances

C47 Discounted valuation of remote area holiday benefits

C48 Minor benefits

C49 Private use of business property consumed on business premises

C50 Allowances and accommodation benefits

C51 Minor and infrequent private use of company car

C52 Loans to employees to meet employment-related and accommodation-related expenses

C53 Exclusion from reporting for certain travel in marked emergency vehicles

C54 Charities promoting the prevention or control of disease in people

C55 Exclusion from reporting of benefits associated with police force removals

C56 Exclusion from reporting of benefits associated with home-to-work travel in unmarked police vehicles

C57 Exemption for certain payments to prescribed employee entitlement funds