Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 161

  (1)   For the purposes of this Act, where:

  (a)   during a particular period during a day, 2 or more journeys are undertaken in a car; and

  (b)   each of the journeys in the car during that period is a business journey;

the journeys referred to in paragraph   (b) shall be deemed to constitute a single journey.