eracode: A little off topic but related: I have often wondered about the situation where employees who do large amounts of international business travel are able to rack up huge volumes of Air Points Dollars and then use them to take expensive overseas personal holidays with their spouse/partner with 'free' airfares. The APD's are paid for by the employer and used tax-free by the employee. Often the original business travel is done in Business Class which generates high levels of APD's. My understanding is that all this does not attract Fringe Benefit Tax and I could never figure out why.
Some work places make you turn over or use your airpoints for work travel (or at least they used) Fletcher Challenge did this,