Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 22

22. Where-

   (a)  an expense payment benefit provided to an employee of an employer in
        respect of his or her employment is constituted by the reimbursement
        of the employee, in whole or in part, in respect of an amount of a
        car expense, within the meaning of Subdivision F of Division 3 of Part
        III of the Income  Tax Assessment Act 1936 , incurred by the employee
        in relation to a car owned by, or leased to, the employee;

   (b)  in a case where the car is leased to the employee-the recipients
        expenditure is not attributable to a period when the lessor is the
        provider of a car benefit in relation to the car in relation to the
        employee;

   (c)  the recipients expenditure is not in respect of remote area holiday
        transport; and

   (d)  the reimbursement is calculated by reference to the distance travelled
        by the car, the expense payment benefit is an exempt benefit.