Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 143

143. For the purposes of this Act-

   (a)  the recipients expenditure in relation to an expense payment fringe
        benefit; or

   (b)  the recipients benefit in relation to a residual fringe benefit, in
        relation to an employer in relation to a year of tax shall be taken to
        be in respect of remote area holiday transport if-

   (c)  in the case of an expense payment fringe benefit-the recipients
        expenditure is in respect of the provision of transport, or meals or
        accommodation in connection with transport;

   (d)  in the case of a residual fringe benefit-the recipients benefit
        consists of the provision of transport;

   (e)  the recipient of the fringe benefit is, or is the spouse or a child
        of, a current employee of the employer;

   (f)  the transport is provided while the employee is on recreation leave,
        being recreation leave of not less than 3 working days;

   (g)  the transport is between-

        (i)    a place at or near the usual place of employment of the
               employee; and

        (ii)   a place in a State or internal Territory, being-

                (A)  a place at or near the employee's usual
                     place of residence immediately before the employee began
                     employment in the place referred to in sub-paragraph (i);
                     or

                (B)  the capital city of the State or Territory in which the
                     usual place of employment of the employee is located;

   (h)  at the completion of that recreation leave, the employee resumes the
        duties of his or her employment at his or her usual place of
        employment;

   (j)  the usual place of employment of the employee is in a State or
        internal Territory but is not at a location in, or adjacent to, an
        eligible urban area; and

   (k)  either of the following conditions is satisfied:

        (i)    the benefit is provided pursuant to the provisions of an
               industrial instrument relating to the employment of the
               employee;

        (ii)   it is customary for employers in the industry in which the
               employee is employed to provide benefits of the same kind as
               the benefit provided to the recipient and to provide such
               benefits in similar circumstances to those that applied in
               relation to the provision of the benefit to the recipient.