Excluded benefits include:
> entertainment provided as food and drink, and benefits associated with that entertainment, such as travel and accommodation
> car parking fringe benefits, apart from eligible car parking expense payments
> hired or leased entertainment facilities, such as corporate boxes
> remote area housing assistance, home ownership schemes, and repurchase schemes where the value of the benefit is reduced in accordance with section 60 of the Fringe Benefits Tax Assessment Act
> costs of occasional travel to a major Australian population centre by employees and their families living in a remote area
> freight costs for food provided to employees living in a remote area
> emergency or other essential health care provided to an employee or associate who is an Australian citizen, or permanent resident, while the employee is working outside Australia and no Medicare benefit is payable
> certain Commonwealth overseas living allowance payments
> certain pooled or shared car expenses (see link below for more detail)
> certain benefits provided to Defence Force members, and
> certain benefits provided to police officers.