Remote Area holiday transport is available to employees, who work in remote areas, subject to the following conditions being met;
- The employee must work in a remote area;
- The transport is provided to enable the employee and family members to have a holiday of not less than 3 days;
- Employees must use the transport during a period of recreational leave and return to work thereafter;
- The transport is between the remote area (or near it), to another place;
- Where a spouse or child do not live with the employee, the transport must be provided to allow the spouse of child to meet the employee;
- The benefit must be provided under an industrial award or in accordance with industry custom;
- A cash allowance may be paid to the spouse or child, which are subject to special rules.
Remote Area Travel to nearest Capital City
Where the travel is provided to the employee and / or their family members and it;
- Is from the place of work;
- To the capital city in the State where the employee works;
The expense payment is subject to a reduction of 50% in the taxable value, which is the cost of the flights. The taxable value can be reduced by a Recipients contribution to not incur Fringe Benefits Tax. The example below illustrates how the benefit can be applied;
| Cost of flights | $2,600 |
| Taxable Value | $2,600 |
| Reduction in Taxable Value- 50% | $1,300 |
| Revised Taxable Value | $1,300 |
| Employees co-payment | -$1,300 |
| Net Taxable Value | nil |
Remote Area Travel not provided via a direct route to nearest Capital City
Where flights are not taken via the most direct route, then the reduction in taxable value is based on flight costs had the most direct route been taken.
