Fringe Benefits Tax Assessment Act 1986

Div 8 repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft.

Subdiv A repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft.

S 32 repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft. S 32 formerly read:

SECTION 32 AIRLINE TRANSPORT BENEFITS  
32
Where:

(a) in respect of the employment of an employee of an employer, a person (in this section referred to as the provider ) provides transport, in a passenger aircraft of the provider, to another person (in this section referred to as the recipient ), being the employee or an associate of the employee;

(b) at or about the time when that transport commences to be provided:

(i) the provider is an airline operator; and

(ii) either of the following conditions is satisfied:

(A) the employer, or an associate of the employer, is an airline operator;

(B) the employer is a travel agent; and

(c) the transport is provided subject to the stand-by restrictions that customarily apply in relation to the provision of airline transport to employees in the airline industry;

the provision of that transport and any incidental services provided on board the aircraft shall be deemed to constitute a benefit provided by the provider to the recipient at the time when the transport commences to be provided, and not otherwise.