TravelSmart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?

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TravelSmart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?

The Fringe Benefits Tax (FBT) provides tax incentives to employers and employees who use private motor cars to travel to and from work. However there is no broad exemption available to employers that support employees choosing alternative modes of commuting. In this paper we explore schemes that som...

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Bibliographic Details
Main Authors:	Hodgson, H., Pearce, Prafula
Format:	Journal Article
Published:	2015
Online Access:	https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/07_HodgsonPearce_TravelSmart%20or%20travel%20tax%20breaks.pdf http://hdl.handle.net/20.500.11937/28902

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