Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 161

161. (1) For the purposes of this Act, where-

   (a)  during a particular period during a day, 2 or more journeys are
        undertaken in a car; and

   (b)  each of the journeys in the car during that period is, or but for
        sub-sections (2) and (3) would be, a business journey, the journeys
        referred to in paragraph (b) shall be deemed to constitute a single
        journey.

(2) For the purposes of the application of Division 2 of Part III, where a
journey of the kind referred to in paragraph (a) of the definition of

"business journey" in sub-section 136 (1) is undertaken in a car and-

   (a)  an entry relating to the journey, being an entry of the kind referred
to in paragraph (a) of the definition of "relevant car documents" in that
sub-section is not made as mentioned in that paragraph in a daily log book or
similar document relating to such journeys; or

   (b)  such an entry is so made but the daily log book or similar document is
        not signed in relation to the entry as mentioned in that paragraph of
        that definition, the journey shall not be taken to be a
        business journey.

(3) For the purposes of the application of Division 4, 5, 11 or 12 of Part
III, where a journey of the kind referred to in paragraph (b) of the
definition of "business journey" in sub-section 136 (1) is undertaken in a car
and-

   (a)  an entry relating to the journey, being an entry of the kind referred
to in paragraph (a) of the definition of "relevant car documents" in that
sub-section is not made as mentioned in that paragraph in a daily log book or
similar document relating to such journeys; or

   (b)  such an entry is so made but the daily log book or similar document is
        not signed in relation to the entry as mentioned in that paragraph of
        that definition, the journey shall not be taken to be a
        business journey of that kind.