Public Transport

Do you or your family use public transport? If so you may be able to package your public transport expenses as an in-house benefit.

Employees of some Queensland Government entities are entitled to salary package electricity and/or public transport as a Fringe Benefit Tax (FBT) exempt benefit up to a limit of $1,333.33 per FBT year (1 April - 31 March).

Please note: You are able to claim public transport expenses for private travel for you and/or your relatives. Transport must be provided by Brisbane City Council or Queensland Rail.

On the move

The benefit is offered as reimbursement from your salary packaging account, up to the value of $1,333.33 per FBT year for Government provided public transport, electricity, or a combination of both.

Things you should know about this benefit:

How does it work? Example

Kelly, a Queensland government employee entitled to in-house benefits, earns a annual salary of $55,000 per annum (excluding her employer's super contributions) and is considering salary packaging the maximum allowable amount of $1,333.33 towards her public transport.

By choosing to salary package her public transport expenses, rather than paying for them from her post-tax salary, Kelly could increase her net disposable salary by $420 per annum or $16.15 per fortnight.

EXAMPLE ONLY

Item Not Packaging Packaging
Kelly's Annual Salary

$55,000

$55,000

Public Transport Expenses (packaged pre-tax)

$0

                   -$1,333.33

Fringe Benefits Tax

$0

$0

Kelly's Taxable Salary

$55,000

  $53,666.67

Tax & Medicare Levy

-$11,325

     -$10,905

Kelly's Post-Tax Salary

$43,075

$42,761.67

Public Transport Expenses (paid post-tax)

-$1,333.33

$0

Kelly's Net Disposable Salary

$42,341.67

     $42,761.67

KELLY'S ANNUAL BENEFIT

N/A

     $420

KELLY'S FORTNIGHTLY BENEFIT

N/A

$16.15

Show Assumptions



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