Hi All,
I travel overnight for work regularly. Are these trips away considered ‘days unavailable for private use’?
thanks.
112 views
112 views3 replies
3 replies
112 views
3 replies
All replies
Hi @Hgraha02,
The overnight trips you take for work are not considered 'days unavailable for private use' for fringe benefits tax (FBT) purposes. The concept of 'days unavailable for private use' relates to when a car is genuinely not available for your private use, which helps reduce the FBT liability for your employer.
For a car to be considered unavailable for private use, it needs to meet specific criteria, such as being in a workshop for extensive repairs or genuinely not being accessible to you or your associates.
You can find more information about how FBT applies to cars and what counts as private versus business use on our website. If you're an employee with questions about FBT on a car your employer provides, it's worth discussing this with your employer, as they're responsible for calculating and paying any FBT that applies.
Hi Jay,
I found this below in the links provided:
When travel between home and work is business use
Travel between home and work is usually private, even if your employee stops off to do something work-related on the way.
However, travel between home and work is considered business use if:
- your employee is on-call and they start work on receiving a call
- the nature of the employment is itinerant, which means
- travel is a fundamental part of your employee's work
- it is impractical for your employee to perform their duties without the use of a car
- the terms of employment require your employee to perform duties at more than one place of employment
- the nature of the job itself makes travel in the performance of duties essential
- the job is not inherently itinerant, but your employee is required in the ordinary course of duties to visit people such as clients or customers
I’m a sales rep, I visit clients all over the state regularly. Would all this fall under the above?
Featured articles
15 Apr 2026 · 4 min read time
16 July 2025 · 5 min read time