Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58LA

                   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 of an employer, being benefits in relation to the transport of a person (in this section called the traveller ) who is the employee or a close relative 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 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 in connection with the transport;

                            (iii)  a property benefit where the recipients property consists of meals for the traveller in connection with the transport;

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

                                        (A)  the transport; or

                                        (B)  accommodation for the traveller in connection with the transport;

                     (b)  the sole reason that the transport is required is:

                              (i)  if the traveller is the employee:

                                        (A)  to enable the traveller to attend the funeral of a close relative of the traveller; or

                                        (B)  to enable the traveller to visit a close relative of the traveller in connection with a serious illness of the close relative or of the traveller; or

                             (ii)  if the traveller is a close relative of the employee:

                                        (A)  to enable the traveller to attend the funeral of the employee;

                                        (B)  to enable the traveller to visit the employee in connection with a serious illness of the employee or of the traveller;

                                        (C)  to enable the traveller to attend the funeral of another close relative of the employee; or

                                        (D)  to enable the traveller to visit another close relative of the employee in connection with a serious illness of the other close relative or of the traveller;

                     (c)  the travel to which the transport relates commences during a period in respect of which any of the following conditions is satisfied (or, in a case to which sub-subparagraph (b)(ii)(A) applies, would have been satisfied but for the employee's death):

                              (i)  during that period, the employee is undertaking travel in the course of performing the duties of that employment;

                             (ii)  in a case to which subparagraph (i) does not apply--the employee is required, during that period, to live away from his or her usual place of residence in order to perform the duties of that employment;

                            (iii)  in a case to which neither subparagraph (i) nor (ii) applies--during that period, the usual place of residence of the employee is at, or the employee is performing duties of that employment at, a place that:

                                        (A)  is in a State or internal Territory; and

                                        (B)  is not at a location in, or adjacent to, an eligible urban area;

                     (d)  in a case to which sub-subparagraph (b)(ii)(C) or (D) applies--the travel to which the transport relates commences during a period during which the traveller ordinarily resides with the employee; and

                     (e)  if subparagraph (a)(ii) applies and the recipients expenditure is incurred after 25 May 1988--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.