FBT & Travel - Travel Diaries
(Business Travel Records - the FS 37)
Staff travelling on University business must prepare and submit valid travel diaries for domestic and international travel to comply with Australian Taxation Office (ATO) purposes.
Failure to prepare a travel diary in instances when they are required will render the entire trip as private and subject the University to additional costs (almost double) in the form of FBT. This cost will be passed back to the staff travelling, or where this is not possible, will directly impact the cost centre approving the travel expense.
Background
UniSA frequently pays for staff travelling on University business. In doing so, it has an exposure to excessive Fringe Benefits Tax (FBT) costs where it cannot satisfy the strict documentation requirements (travel diaries) imposed by the FBT legislation.
UniSA relies on individual travellers and travel authorisers to ensure travel diaries are completed where necessary and are kept in a central location within Finance Unit.
Travel diary requirements
When is a travel diary required?
A travel diary must be kept on file by the University in respect of any travel where the staff member is away from home for 6 nights or more. This includes international and domestic travel.
In all circumstances, it is the responsibility of the staff member travelling to determine whether a travel diary is required and complete and file the travel diary together with any supporting information/documentation.
Where is the UniSA suggested travel diary located?
The Business Travel Record is located under the Finance website - the FS37. Once completed this should be submitted to the Finance unit - Joanne Amey, Strategic Procurement Officer x22563. You should also retain a copy of the Business Travel Record on your files, together with the copy of the FS87 that you normally keep.
There is also a link to the FS37 on the FS87.
What information do I need to include on the travel diary?
The travel diary must be completed by the employee undertaking the travel and must include :
- Date of diary entry
- Place of activity
- Date activity commenced
- Time activity commenced duration of activity
- Nature of activity
- Details of expenditure listed in the expense diary for which no receipt/invoice was obtained and must be accompanied by a statutory declaration.
A travel diary that does not include all of these details is incomplete and will not be evidence of the business purpose of the travel; as such, UniSA will be subject to FBT on the travel expense.
What details do I need to include for the personal component of my trip? Do I need out outline what I did on my recreational leave?
Travel diaries are used only as evidence of business travel. There is absolutely no requirement to provide any details of activities or locations on days that you classify as personal or private.
When do I need to provide the travel diary?
UniSA prefers travel diaries be prepared, signed by the travelling staff member and submitted in advance of travelling to the Finance Unit. Upon returning, the traveller can either declare the accuracy of the advance diary, or outline any variances to the planned travel.
What if I fail to complete a travel diary?
Where a traveller does not complete a travel diary when one is required, the entire trip will be subject to FBT. The cost centre manager has two options in these circumstances:
- The travel expense may be denied, and the staff member must reimburse the University for the whole trip. Note that while the staff member may be able to recover the cost via their personal income tax; the documentation requirements for proving income tax deductibility are identical to the FBT definition (i.e. a travel diary).
- The cost centre may decide to pay for the travel, and absorb the FBT cost on the entire trip. This option is contrary to the Travel Guidelines, and would require the explicit authorisation of the Head of School or PVC.
What if I have questions regarding this form?
Please contact Kristian Thoroughgood in the first instance or call x 21922.