Private ruling: FBT - business journeys
Date of advice: 20 March 2024
Published: 29 April 2024

Ruling: Q1: Is travel undertaken by employees in cars designed primarily to transport passengers a 'business journey' for the purposes of section 10 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)in circumstances where the employees carry bulky specialised equipment in the car: a. while engaged in activities when the trip starts and ends at their home, and b. between home and the business premises | A1: a. Yes. b. Yes. | Q2: Is travel undertaken by employees in cars designed primarily to transport passengers a 'private journey' for the purposes of section 10 of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose? | A2: Yes. | Q3: Is travel undertaken by employees in cars not designed primarily to transport passengers a work-related journey for the purposes of subsection 8(2) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car: a. while engaged in activities when the trip starts and ends at their home, and b. between home and the business premises | A3: a. Yes, but only if the other private use is minor, infrequent and irregular. b. Yes, but only if the other private use is minor, infrequent and irregular. | Q4: Is travel undertaken by employees in cars not designed primarily to transport passengers a non-work-related journey for the purposes of subsection 8(2) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose? | A4: Yes. | Q5: Is travel undertaken by employees in vehicles that do not meet the definition of a car a work-related journey for the purposes of subsection 47(6) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the vehicle: a. while engaged in activities when the trip starts and ends at their home, and b. between home and the business premises. | A5: a. Yes, but only if the other private use is minor, infrequent and irregular. b. Yes,but only if the other private use is minor, infrequent and irregular. | Q6: Is travel undertaken by employees in vehicles that do not meet the definition of a car a non-work-related journey for the purposes of subsection 47(6) of the FBTAA in circumstances where the employees carry bulky specialised equipment in the car when using the car for a wholly private purpose? | A6: Yes. | Q7: Is travel between home and the business premises (and return) undertaken by employee Managers in cars designed primarily to transport passengers a 'private journey' for the purposes of section 10 of the FBTAA in circumstances where the Manager is on-call but is not recalled to work or is recalled to work but does not commence work before arriving at the business premises? | A7: Yes. | Q8: Is travel between home and the business premises (and return) undertaken by employee Managers in cars designed primarily to transport passengers a 'business journey' for the purposes of section 10 of the FBTAA in circumstances where the Manager is on-call and is recalled to work and commences work before leaving home? | A8: Yes. | Q9: Is travel between home and the business premises (and return) undertaken by employee Managers in cars not designed primarily to transport passengers a work-related journey for the purposes of subsection 8(2) of the FBTAA? | A9: Yes, but only if the other private use is minor, infrequent and irregular. | Q10: Is travel undertaken by employee Managers for wholly private purposes in cars not designed primarily to transport passengers a non-work-related journey for the purposes of subsection 8(2) of the FBTAA? | A10: Yes. | Q11: Is travel between home and the business premises (and return) undertaken by employee Managers in vehicles that do not meet the definition of a car a work-related journey for the purposes of subsection 47(6) of the FBTAA? | A11: Yes, but only if the other private use is minor, infrequent and irregular. | Q12: Is travel undertaken by employee Managers for wholly private purposes in vehicles that do not meet the definition of a car a non-work-related journey for the purposes of subsection 47(6) of the FBTAA? | A12: Yes.