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

7   Subsection 47(7)

Omit "and, having regard to the location of that usual place of employment and the location of the employee's usual place of residence, it would be unreasonable to expect the employee to travel between those places on work days on a daily basis,".