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 in respect of the employment of an 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 is required solely because:
(i) the employee attends:
(A) a work-related medical examination of the employee;
(B) work-related medical screening of the employee;
(C) work-related preventative health care of the employee;
(D) work-related counselling of the employee; or
(E) migrant language training of the employee; or
(ii) an associate of the employee attends:
(A) work-related counselling of the associate; or
(B) migrant language training of the associate;
(c) if subparagraph (b)(i) applies - the transport, meals or accommodation is for the employee; and
(d) if subparagraph (b)(ii) applies - the transport, meals or accommodation is for the associate of the employee;
the benefit shall be taken to be associated with:
(e) a work-related medical examination of the employee;
(f) work-related medical screening of the employee;
(g) work-related preventative health care of the employee;
(h) work-related counselling of the employee or of the associate of the employee; or
(j) migrant language training of the employee or of the associate of the employee;
as the case requires.
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