How are different expense categories treated in Australia for reimbursement?

In Australia, different expense categories are treated as follows for reimbursement:

• Fringe Benefit Tax (FBT) Items: Expenses tagged under FBT categories must comply with Australian tax provisions and supported by appropriate documentation.

• Passports/Work Permits/Visa: These are reimbursable for the supported employee, while any dependent visas are subject to FBT.

• Transportation Expenses: Reimbursement for business travel expenses requires substantiation with details of dates, location, and purpose of travel. Supported employees should report these in the "Travel: Trip Information" category for non-taxable reimbursement.

• Per diems: These are reimbursable without needing receipts.

• Air Travel, Bus, Train, Taxi, Rideshare Apps, Car Rentals, Car Parking Fees, Tolls, and Other Business Travel-Related Expenditures: Receipts are necessary for reimbursement.

• Travel Insurance: Business-purpose insurance is reimbursable; personal-purpose insurance is subject to FBT.

• Mileage and Fuel: Reimbursement does not require receipts and follows a rate of 0.88 AUD per kilometer for personal vehicles up to a maximum of 5,000 kilometers per fiscal year. Excess mileage is taxable. The motorcycle rate is 0.16 AUD per kilometer without a taxable limit.

• Accommodation: Receipts are required for reimbursement.

• Meals: Individual travel or work-related meals do not attract FBT, while meals with coworkers or customers do. Proper itemized receipts are necessary; otherwise, the expense will be grossed up.

• Customer and Staff Entertainment: Both are subject to FBT.

• Mobile Phone Bills and Broadband Internet: Business purposes are reimbursable; personal use is subject to FBT.

• Computer Equipment, Office Space, Furnishings, and Stationery: Reimbursable with receipts.

• Gifts: Subject to FBT if exceeding AUD 300 per employee.

• Coworking and Office Rentals: Require receipts for reimbursement.

• Bank Charges and Foreign Currencies: Require supporting documentation for reimbursement.

• Annual Subscriptions and Training Expenses: Require receipts for reimbursement.

• Medical Insurance Premiums: Paid by the supported employee are subject to FBT, while doctor consultations and related items are not taxable.

• Event Expenses: Trade shows and conferences require receipts for reimbursement.