In emergency situations (like COVID-19), certain benefits you provide employees or their associates may be exempt from fringe benefits tax (FBT).
The FBT emergency assistance exemption applies to:
Help you provide to an employee who's been relocated from a high-risk area and has to self-isolate
Paying for temporary emergency meals, food supplies and accommodation for employees stranded overseas due to travel restrictions
Paying for flights for overseas employees to return to Australia.
Emergency health care: depending on certain factors, if you pay for transporting an employee from the workplace to seek medical assistance, the cost is exempt from FBT.
Working from home: if you provide your employees with a laptop, portable printer, or other portable electronic devices to enable them to work from home or another location, these will usually be exempt from FBT - if they're primarily used for work.
Remember, the minor benefits exemption may apply for minor, infrequent and irregular benefits of under $300.
For the latest advice, information and resources, go to https://www.health.gov.au/
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