FIFO travel – when does work commence?

Employers with mobile workforces will need to carefully assess their risk if adopting an ‘otherwise deductible’ position for transport where the employee is not specifically rostered on and paid for their travel, as discussed by Hayley Lock.

As it was released just three days out from the annual FBT lodgement deadline, you’d be forgiven for potentially missing – or at least putting on the backburner – the judgement in Bechtel Australia Pty Ltd v Commissioner of Taxation [2023] FCA 676 (the Bechtel case). Nevertheless, with FBT23 in our rear-view mirror, those with mobile workforces need to block out some time, grab a tea or coffee and ensure to have a thorough read through Justice Logan’s decision (as a special treat, you might ...

Sign in below or register now to read the full article

Authors: Hayley Lock

Published Date: 28 June 2023