Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 32

32. Where-

   (a)  in respect of the employment of an employee of an employer, a person
(in this section referred to as the "provider") provides transport, in a
passenger aircraft of the provider, to another person (in this section
referred to as the "recipient"), being the employee or an associate of the
employee;

   (b)  at or about the time when that transport commences to be provided-

        (i)    the provider is an airline operator; and

        (ii)   either of the following conditions is satisfied:

                (A)  the employer, or an associate of the employer, is an
                     airline operator;

                (B)  the employer is a travel agent; and

   (c)  the transport is provided subject to the stand-by restrictions that
        customarily apply in relation to the provision of airline transport to
        employees in the airline industry, the provision of that transport and
        any incidental services provided on board the aircraft shall be deemed
        to constitute a benefit provided by the provider to the recipient at
        the time when the transport commences to be provided, and not
        otherwise.