Spouse/Dependant/Nominees Domestic and Overseas Travel
Benefits provided to associates of employees are fringe benefits. The definition of an “associate” for FBT is very broad and includes relatives, partners, trustees, beneficiaries, related companies and other people such as a de facto spouse.
The payment of domestic and overseas travel costs for spouses/dependants or nominees (i.e. associates) falls within the definition of an ‘expense payment fringe benefit'. An expense payment fringe benefit is where the employer:
- reimburses the employee for expenses incurred by the employee or an associate of the employee, or
- pays a third party in satisfaction for expenses incurred by an employee or an associate of the employee.