请教有FBT经验的童鞋帮忙看看

Renny

1）The Employer will arrange travel and pay the costs for the Executive, her spouse and any dependent children from their home country to Melbourne in accordance with the Employer's Travel Policy. (Exempt if the employee sign “Airline transport benefit declaration”, https://www.ato.gov.au/assets/0/ ... db-d445f7fb3b6c.pdf)
2）Upon arrival in Melbourne, the Employer will pay for a one bedroom rental apartment at a rental cost of up to $xx per week for a maximum period of 3 months. (Exempt if the employee sign “Temporary accommodation relating to relocation declaration “ https://www.ato.gov.au/assets/0/ ... 37-65d335ef75c0.pdf)

从海外聘请了一个高管。高管本人从原住地飞至澳洲的应该是可以exempt的，spouse的机票和短期住宿（1/2的total accomodation cost）应该是taxable。

不知道理解的对不对，请懂行的帮忙看看，谢谢

剥洋葱

1) transport的话，如果雇主全付，应该全都可以exempt，不用分自己还是家人，
https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/in-detail/employers-guide/fbt-exempt-benefits/?page=26#Relocation___transport
2） 好像不能全部exempt吧，能免掉attributable percentage，但是具体attributable percentage怎么算就不清楚了，请大神解释