Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58L

             (1)  Where:

                     (a)  a person (in this subsection called the traveller ):

                              (i)  is provided with transport by another person; or

                             (ii)  provides transport for himself or herself;

                     (b)  any of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer:

                              (i)  a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of the transport;

                             (ii)  an expense payment benefit where the recipients expenditure is in respect of the provision of:

                                        (A)  the transport; or

                                        (B)  meals or accommodation for the traveller;

                            (iii)  a property benefit where the recipients property consists of meals for the traveller;

                            (iv)  a residual benefit where the recipients benefit consists of the provision of:

                                        (A)  the transport; or

                                        (B)  accommodation for the traveller;

                     (c)  the transport is required solely because a person (in this subsection called the patient ) requires medical treatment;

                     (d)  the medical treatment is provided in a particular place (in this subsection called the treatment place ) at a time during a period when the employee is, or would but for that requirement to obtain treatment or any other temporary absence be, performing the duties of that employment in another place (in this subsection called the overseas employment place ), being a place in:

                              (i)  a foreign country;

                             (ii)  a part of a foreign country; or

                            (iii)  a territory, dependency or colony (however described) of a foreign country;

                     (e)  the transport is between:

                              (i)  a place at or near the overseas employment place; and

                             (ii)  a place at or near the treatment place;

                      (f)  if the patient is not the employee--the patient is a family member and lives with the employee at or near the overseas employment place;

                     (g)  if the traveller is not the patient--either of the following conditions is satisfied:

                              (i)  the traveller accompanies the patient because:

                                        (A)  the patient has not attained the age of 18 years and requires the traveller as an escort; or

                                        (B)  the patient requires the traveller as an escort for medical reasons;

                             (ii)  the traveller is a family member and accompanies or visits the patient where it is customary for family members to accompany or visit patients receiving medical treatment of the same nature and duration as the medical treatment required by the patient;

                     (h)  the meals or accommodation:

                              (i)  are:

                                        (A)  in connection with the transport; or

                                        (B)  required solely in connection with the presence of the traveller at the treatment place for purposes related to the medical treatment of the patient; and

                             (ii)  where sub-subparagraph (i)(B) applies and the traveller is the patient--are not provided to the patient in a hospital, clinic or similar place in connection with the medical treatment of the patient;

                      (j)  either of the following conditions is satisfied:

                              (i)  the treatment place was the place nearest to the overseas employment place at which medical treatment suitable for the patient could be provided;

                             (ii)  the total cost associated with obtaining medical treatment at the treatment place was equal to, or less than, the lowest total cost associated with obtaining medical treatment at any of the places at which medical treatment suitable for the patient could have been provided; and

                     (k)  if subparagraph (b)(ii) applies--documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;

the benefit is an exempt benefit in relation to the year of tax.

             (2)  A reference in this section to medical treatment is a reference to an act or thing where a payment in respect of the act or thing is a medical expense within the meaning of section 159P of the Income Tax Assessment Act 1936 .