While benefits relating to items such as laptops, other portable electronic devices and tools of trade can be exempt from FBT, the provision of other general office items such as desks, chairs, stationery or computer monitors may give rise to an FBT liability depending on how they are used.
Although not strictly specific to working from home situations, the fact sheet provides some guidance on the provision of 'work-related counselling' services which may also be exempt from FBT. This refers to counselling that seeks to improve or maintain the quality of an employee's work performance and relates to matters such as health and safety, stress management, relationships, retirement, and any other similar matters. This includes counselling sessions undertaken via telephone or online platforms during a period when the employee is working from home.
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