Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58LA  

58LA   EXEMPT BENEFITS - COMPASSIONATE TRAVEL  

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 of an employer, being benefits in relation to the transport of a person (in this section called the ``traveller'' ) who is the employee or a close relative of the 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 the transport;

(ii) an expense payment benefit where the recipients expenditure is in respect of the provision of:

(A) the transport; or

(B) meals or accommodation for the traveller in connection with the transport;

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

(iv) a residual benefit where the recipients benefit consists of the provision of:

(A) the transport; or

(B) accommodation for the traveller in connection with the transport;

(b) the sole reason that the transport is required is:

(i) if the traveller is the employee:

(A) to enable the traveller to attend the funeral of a close relative of the traveller; or

(B) to enable the traveller to visit a close relative of the traveller in connection with a serious illness of the close relative or of the traveller; or

(ii) if the traveller is a close relative of the employee:

(A) to enable the traveller to attend the funeral of the employee;

(B) to enable the traveller to visit the employee in connection with a serious illness of the employee or of the traveller;

(C) to enable the traveller to attend the funeral of another close relative of the employee; or

(D) to enable the traveller to visit another close relative of the employee in connection with a serious illness of the other close relative or of the traveller;

(c) the travel to which the transport relates commences during a period in respect of which any of the following conditions is satisfied (or, in a case to which sub-subparagraph (b)(ii)(A) applies, would have been satisfied but for the employee's death):

(i) during that period, the employee is undertaking travel in the course of performing the duties of that employment;

(ii) in a case to which subparagraph (i) does not apply - the employee is required, during that period, to live away from his or her usual place of residence in order to perform the duties of that employment;

(iii) in a case to which neither subparagraph (i) nor (ii) applies - during that period, the usual place of residence of the employee is at, or the employee is performing duties of that employment at, a place that:

(A) is in a State or internal Territory; and

(B) is not at a location in, or adjacent to, an eligible urban area;

(d) in a case to which sub-subparagraph (b)(ii)(C) or (D) applies - the travel to which the transport relates commences during a period during which the traveller ordinarily resides with the employee; and

(e) if subparagraph (a)(ii) applies and the recipients expenditure is incurred after 25 May 1988 - documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;

the benefit is an exempt benefit in relation to the year of tax.