Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 143E

                   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.