Taxation Laws Amendment Act 1994 (56 of 1994)

Part 2   AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Division 2   Employees employed in foreign locations

4   Object of Division

The object of this Division is to remove the requirement that a foreign location must be prescribed by regulations before an exemption from fringe benefits tax is allowed in respect of a benefit paid to employees working at that location to enable them to travel from their workplace to receive medical treatment.