Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 4   Miscellaneous and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 9   Declarations for fringe benefits tax assessment

Fringe Benefits Tax Assessment Act 1986

47   Paragraph 61F(c)

Repeal the paragraph, substitute:

(c) the recipient gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out the number of whole kilometres travelled by the car in providing transport by virtue of which the benefit is associated with:

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

(ii) work-related medical screening of the employee; or

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

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

(v) migrant language training of the employee or of an associate of the employee;