TravelSmart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?
MetadataShow full item record
The Fringe Benefits Tax (FBT) provides tax incentives to employers and employees who use private motor cars to travel to and from work. However there is no broad exemption available to employers that support employees choosing alternative modes of commuting. In this paper we explore schemes that some employers are currently implementing to promote active commuting, and how FBT applies to those schemes. We find that employers are frequently implementing arrangements without adequate awareness of potential FBT liabilities. We argue that the current patchwork of exemptions is inadequate and that broad exemptions are required to support commuters who choose active travel alternatives.
Showing items related by title, author, creator and subject.
Curtis, Carey; Holling, Carlindi (2004)Australia, like the United States, the UK and Europe, has seen the development of policies for sustainable travel in the past decade. Although not a new approach, Travel Demand Management Plans are one tool seeking to ...
Pearce, Prafula; Hodgson, Helen (2015)This article discusses the need for the Australian Government to explore smart commuting policies due to the impact of using passenger motor vehicles on negative transport externalities, such as congestion, greenhouse gas ...
Curtis, Carey; Holling, Carlindi (2004)Travel Demand Management (TDM) Plans have been employed internationally as tools for large trip generators to encourage sustainable commuter travel. In Australia, there is an absence of legislation or regulation addressing ...