Tax Laws Amendment (2011 Measures No. 6) Act 2011 (129 of 2011)

Schedule 2   Fly-in fly-out arrangements for Australians working overseas

Part 1   Main amendments

Fringe Benefits Tax Assessment Act 1986

6   After paragraph 47(7)(d)

Insert:

(e) it would be unreasonable to expect the employee to travel on a daily basis on work days between:

(i) that usual place of employment; and

(ii) the location of the employee's usual place of residence;

having regard to the location of those places;