The cost of accessing compulsory education for geographically isolated children should not be taxed irrespective of who is bearing the cost. Affordable access to boarding schools for employees who work in remote areas provide their children with equitable access to school facilities as those in urban areas.

There are two main areas ICPA (Aust) are focusing on in regard to FBT:
1) Fringe Benefits Tax Exemption for schools/boarding facilities providing on site living facilities for essential supervisory staff on that accommodation.
2) Fringe Benefits Tax Exemption for businesses who would like to provide financial assistance to employees residing in geographically isolated areas, to enable their children to attend boarding schools.