Fringe Benefits Tax Assessment Act 1986
PART XII
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INTERPRETATION
SECTION 142A
BENEFITS RELATING TO TRANSPORT
142A(1)
[Incidental costs]
(a) accident insurance, airport or departure tax, passenger movement charge, a passport, a visa or a vaccination; or
(b) any similar matter or thing;
142A(2)
[Transport in consecutive stages]
(a) transport is between a particular place and another place;
(b) the transport is provided in consecutive stages; and
(c) apart from this subsection, a particular matter or thing would be in respect of only one, or only some, of those stages;
For the purposes of this Act, recipients expenditure that is in respect of, or a recipients benefit that consists of:
(a) accident insurance, airport or departure tax, passenger movement charge, a passport, a visa or a vaccination; or
(b) any similar matter or thing;
in connection with transport shall be taken to be in respect of the provision of, or to consist of, transport.
View history note
Hide history noteFor the purposes of this Act, where:
(a) transport is between a particular place and another place;
(b) the transport is provided in consecutive stages; and
(c) apart from this subsection, a particular matter or thing would be in respect of only one, or only some, of those stages;
the matter or thing shall be taken to be in respect of the provision of that transport.
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