Tax Laws Amendment (2006 Measures No. 5) Act 2006 (110 of 2006)
Schedule 1 Fringe benefits tax amendments
Fringe Benefits Tax Assessment Act 1986
6 After subsection 140(2)
Insert:
(2A) In applying subsection (2), if the shortest practicable surface route between the tested location and the location mentioned in that subsection includes a route by water, the distance between those locations is taken to be the amount worked out using the following formula:
