From www.pwc.com.au: The 2025 Fringe Benefits Tax year introduces alternative record-keeping methods for employers, lessening the burden of maintaining travel diaries and declarations for employees.

Understanding the distinctions between business travel, living away from home, and relocation is required for correct FBT treatment, as these categories have different tax implications.

Employers should establish robust processes for classifying travel types and maintain thorough records to support FBT reduction claims within ATO guidelines.