Fringe Benefits Tax Assessment Act 1986
For the purposes of this Act, where:
(a) any of the following benefits is provided in, or in respect of, a year of tax to an employee, or to an associate of the employee, in respect of the employment of the employee:
(i) a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of transport;
(ii) an expense payment benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;
(iii) a property benefit where the recipients property consists of meals in connection with transport;
(iv) a residual benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;
(b) the transport, meals or accommodation is for a family member;
(c) the transport is required solely because:
(i) the employee is required to live away from his or her usual place of residence in order to perform the duties of that employment;
(ii) the employee, having lived away from his or her usual place of residence in order to perform the duties of that employment, is required to return to his or her usual place of residence:
(A) in order to perform those duties; or
(B) because the employee has ceased to perform those duties; or
(iii) the employee is required to change his or her usual place of residence in order to perform the duties of that employment;
(d) the transport is provided to enable a family member to:
(i) if subparagraph (c)(i) applies - take up residence at or near the place where the employee performs the duties of that employment while living away from his or her usual place of residence;
(ii) if subparagraph (c)(ii) applies - take up residence at the employee's usual place of residence; or
(iii) if subparagraph (c)(iii) applies - take up residence at the employee's new usual place of residence;
(e) if the transport is for the spouse, or a child, of the employee - the transport is not provided to enable the spouse or child to accompany the employee:
(i) while the employee is undertaking travel in the course of performing the duties of that employment; and
(ii) where the circumstances referred to in subsection 26-30(2) of the Income Tax Assessment Act 1997 do not apply; and
(f) if the transport is for the employee - the transport is not provided while the employee is undertaking travel in the course of performing the duties of that employment; and
(g) if subparagraph (c)(iii) applies - the benefit is not provided under a non-arm's length arrangement;
the benefit shall be taken to be in respect of relocation transport.
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