Hi, I have recently relocated to a new centre for work, and my employer is reimbursing my relocation fee. They have asked me to fill an 'Expense payment fringe benefit declaration – section 24' and send it to them. I was wondering, 1) If I need to submit any forms to ATO for this matter, and 2) If someone could explain me a bit more about FBT. I am very illiterate in finance and got worried if there are any further paperwork I need to sort. Thank you!
Hi @JJoJ,
No, you don't need to submit any forms to us. Your employer is responsible for managing and paying fringe benefits tax (FBT), not you as the employee.
The declaration form your employer has asked you to complete is for their records only. Employers must receive employee declarations by the time their FBT return is due. You shouldn't send this declaration to us – your employer keeps it as part of their business records.
FBT is a tax employers pay on certain benefits they provide to their employees, including relocation expenses. Your employer calculates and pays FBT, and they can claim an income tax deduction for the cost of providing the benefit and for any FBT they pay. In some cases, the value of the benefit may appear on your income statement as a reportable fringe benefits amount, but your employer will handle all the FBT lodgment and payment obligations.
You can read about fringe benefits tax on our website. Your employer's payroll or HR team can also explain how the relocation reimbursement is being treated and whether it will affect your income statement.
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