Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 140

140. (1) In this Act-

   (a)  a reference to an eligible urban area is a reference to-

        (i)    an area that-

                (A)  is situated in an area described in Schedule 2 to the
                     Income Tax  Assessment Act 1936 ; and

                (B)  is an urban centre with a census population of not less
                     than 28,000; and

        (ii)   an area that-

                (A)  is not situated in an area described in Schedule 2 to the
                     Income  Tax Assessment Act 1936 ; and

                (B)  is an urban centre with a census population of not less
                     than 14,000; and

   (b)  a reference to a location that is adjacent to an eligible urban area
        is a reference to a location that, as at the date of commencement of
        this section-

        (i)    was situated less than 40 kilometres, by the shortest
               practicable surface route, from the centre point of an eligible
               urban area with a census population of less than 130,000; or

        (ii)   was situated less than 100 kilometres, by the shortest
               practicable surface route, from the centre point of an eligible
               urban area with a census population of not less than 130,000.

(2) For the purposes of this section, the distance, by the shortest
practicable surface route, between a location (in this sub-section referred to
as the "tested location") and the centre point of an eligible urban area is-

   (a)  where there is only one location within the eligible urban area from
        which distances between the eligible urban area and other places are
        usually measured-the distance, by the shortest practicable surface
        route, between the tested location and that location; and

   (b)  where there are 2 or more locations within the eligible urban area
        from which distances between parts of the eligible urban area and
        other places are usually measured-the distance, by the shortest
        practicable surface route, between the tested location and the one of
        those locations that is in the principal one of those parts.

(3) In this section-

"census population", in relation to an urban centre, means the census count on
an actual location basis of the population of that urban centre specified in
the results of the Census of Population and Housing taken by the Australian
Statistician on 30 June 1981, being the results published by the Australian
Statistician in the document entitled "Persons and Dwellings in Local
Government Areas and Urban Centres";

"surface route" means a route other than an air route;

"urban centre" means an area that is described as an urban centre or bounded
locality in the results of the Census of Population and Housing taken by the
Australian Statistician on 30 June 1981, being the results published by the
Australian Statistician in the document entitled "Persons and Dwellings in
Local Government Areas and Urban Centres".

(4) If, but for this sub-section, the whole or any part of a provision of
this Act or of the Fringe Benefits Tax Act 1986 would be invalid by reason of
the enactment of paragraph (1) (a) of this section, this Act has effect as if
that paragraph were omitted and the following paragraph were substituted:

"(a) a reference to an eligible urban area is a reference to an area that is
an urban centre with a census population of not less than 14,000; and".