Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 143E

    For the purposes of this Act, where:

  (a)   any of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee:

  (i)   a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of transport;

  (ii)   an expense payment benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;

  (iii)   a property benefit where the recipients property consists of meals in connection with transport;

  (iv)   a residual benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;

  (b)   the transport is required solely because:

  (i)   the employee attends:

  (A)   a work - related medical examination of the employee;

  (B)   work - related medical screening of the employee;

  (C)   work - related preventative health care of the employee;

  (D)   work - related counselling of the employee; or

  (E)   migrant language training of the employee; or

  (ii)   an associate of the employee attends:

  (A)   work - related counselling of the associate; or

  (B)   migrant language training of the associate;

  (c)   if subparagraph   (b)(i) applies--the transport, meals or accommodation is for the employee; and

  (d)   if subparagraph   (b)(ii) applies--the transport, meals or accommodation is for the associate of the employee;

the benefit shall be taken to be associated with:

  (e)   a work - related medical examination of the employee;

  (f)   work - related medical screening of the employee;

  (g)   work - related preventative health care of the employee;

  (h)   work - related counselling of the employee or of the associate of the employee; or

  (j)   migrant language training of the employee or of the associate of the employee;

as the case requires.