Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)

Schedule 3   Fringe benefits tax

Part 1   Amendment of the Fringe Benefits Tax Assessment Act 1986

2   Subsection 58Z(1)

Repeal the subsection, substitute:

(1) Any benefit arising from taxi travel by an employee is an exempt benefit if the travel is a single taxi trip beginning or ending at the employee's place of work.