Amex reward points were used to pay for business travel. Does it apply for FBT?
Amex reward points 6000 were used to pay for personal travel. I reckon it should be applied for FBT. Is there any threshold, in this case?
Hi @Becca2025,
FBT generally doesn't apply to rewards points earned through business expenses. The points belong to the credit card account holder (typically the employer) rather than being a direct benefit to the employee. When Amex rewards points are used to pay for business travel, this typically doesn't trigger FBT because it's a business expense being met.
The situation is different when points are used for personal travel. If you used 6,000 Amex rewards points to pay for personal travel and the points were earned on business expenses, this could attract FBT.
The taxable value would be based on the value of the travel benefit provided to you. There's no specific threshold that exempts this from FBT, but the minor benefits exemption may apply if the taxable value is less than $300 and it would be unreasonable to treat it as a fringe benefit. As a result, FBT may apply depending on how the points are used and who benefits from them.
To understand your specific FBT obligations, you should also review our info on entertainment-related fringe benefits.
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