Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION

SECTION 161

161 BUSINESS JOURNEYS IN CAR
For the purposes of this Act, where:

(a) during a particular period during a day, 2 or more journeys are undertaken in a car; and

(b) each of the journeys in the car during that period is a business journey;

the journeys referred to in paragraph (b) shall be deemed to constitute a single journey.