Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 47

47. (1) Where-

   (a)  in respect of the employment of a current employee, the employer, or
        an associate of the employer, provides a residual benefit to the
        employee that consists of transport of the employee, otherwise than in
        an aircraft-

        (i)    between-

                (A)  the place of residence of the employee; and

                (B)  the place of employment of the employee or any other
                     place from which or at which the employee performs duties
                     of his or her employment; or

        (ii)   in a case where the place referred to in sub-sub-paragraph (i)
               (b) is in a metropolitan area-on a regular and scheduled
               service over a route wholly within that metropolitan area;

   (b)  where the provider is the employer-the employer carries on a business
        of providing transport to members of the public;

   (c)  where the provider is an associate of the employer-the employer and
        the associate each carries on a business of providing transport to
        members of the public;

   (d)  the transport referred to in paragraph (a) is provided in the same, or
        substantially the same, circumstances as transport provided to members
        of the public in the ordinary course of carrying on a business of
        providing transport to members of the public; and

   (e)  the employee is employed in the business of providing transport to
        members of the public, the benefit is an exempt benefit.

(2) Where-

   (a)  a residual benefit provided to a current employee in respect of his or
        her employment consists of-

        (i)    the provision, or use, of a recreational facility; or

        (ii)   the care of children of the employee in a child care facility;
               and

   (b)  the recreational facility or child care facility, as the case may be,
        is located on business premises of-

        (i)    the employer; or

        (ii)   if the employer is a company, of the employer or of a company
               that is related to the employer, the benefit is an exempt
               benefit.

(3) Where a residual benefit provided to a current employee in respect of his
or her employment consists of the use, on a working day, of property that is
located on business premises of, and is wholly or principally used directly in
connection with business operations of-

   (a)  the employer; or
  (b)  if the employer is a company-the employer or a   company that is
related to the employer, the benefit is an exempt benefit.

(4) For the purposes of sub-section (3), toilets, bathroom facilities, food or
drink vending machines, tea or coffee making facilities, water dispensers or
other amenities (not being facilities for drinking or dining) for the use of
employees of an employer shall be taken to be principally used directly in
connection with business operations of the employer.

(5) Where-

   (a)  a residual benefit consisting of the subsistence, during a
        year of tax, of a lease or licence in respect of a
        unit of accommodation is provided to an employee of an employer
        in respect of his or her employment;

   (b)  the unit of accommodation is for the accommodation of eligible family
        members and is provided solely by reason that the employee is required
        to live away from his or her usual place of residence in order to
        perform the duties of his or her employment;

   (c)  if the recipient had, at the time when the lease or licence was
        granted, incurred expenditure in respect of the provision of the
        benefit and had not been reimbursed in respect of any part of that
        expenditure, paragraph 52 (1) (b) would not apply to that expenditure;
        and

   (d)  the employee gives to the employer, before the declaration date, a
        declaration, in a form approved by the Commissioner, purporting to set
        out-

        (i)    the employee's usual place of residence; and

        (ii)   the place at which the employee actually resided while living
               away from his or her usual place of residence, the benefit is
               an exempt benefit in relation to the year of tax.

(6) Where-

   (a)  a residual benefit consisting of the provision or use of a motor
        vehicle is provided in a year of tax in respect of the employment of a
        current employee; and

   (b)  either of the following conditions is satisfied:

        (i)    the motor vehicle was not applied to a private use at any time
               during the year of tax when the benefit was provided;

        (ii)   all private use of the motor vehicle during the year of tax and
               at a time when the benefit was provided consisted of
               work-related travel of the employee, the benefit is an exempt
               benefit in relation to the year of tax.

(7) Where, during a period of employment with an employer-

   (a)  an employee's usual place of employment is-

        (i)    on an oil rig, or other installation, at sea; or

        (ii)   at a location in a State or internal Territory but not in, or
               adjacent to, an eligible urban area;

   (b)  the employee is provided with residential accommodation, at or near
        that usual place of employment, by-

        (i)    the employer;

        (ii)   an associate of the employer; or

        (iii)  a person (in this sub-paragraph referred to as the

"arranger") other than the employer or an associate of the employer under an
arrangement between-

                (A)  the employer or an associate of the employer; and

                (B)  the arranger or another person;

   (c)  the employee, on a regular basis-

        (i)    works for a number of days and has a number of days off; and

        (ii)   on completion of the working days, travels from that usual
               place of employment to his or her usual place of residence and,
               on completion of the days off, returns from his or her usual
               place of residence to that usual place of employment; and

   (d)  the employee is provided with transport on a regular basis in
        connection with the travel referred to in sub-paragraph (c) (ii) and
        that transport is provided by-

        (i)    the employer;

        (ii)   an associate of the employer; or
     (iii)  a person (in this sub-paragraph referred to as the "arranger")
other than the employer or an associate of the employer under an arrangement
between-

                (A)  the employer or an associate of the employer; and

                (B)  the arranger or another person, and, having regard to the
                     location of that usual place of employment and the
                     location of the employee's usual place of residence, it
                     would be unreasonable to expect the employee to travel
                     between those places on work days on a daily basis, the
                     residual benefit constituted by the provision of the
                     transport referred to in paragraph (d) is an exempt
                     benefit.

(8) Where-

   (a)  a residual benefit provided in respect of the employment of an
        employee arose out of priority of access, for a child or children of
        the employee, to a child care facility operated by an eligible
        organisation within the meaning of section 4 of the
        Child Care Act 1972;

   (b)  the employer of the employee, or an associate of the employer, made a
        contribution, under the scheme administered by the Commonwealth and
        known as the Children's Services Program, to obtain that priority of
        access; and

   (c)  a grant has been made to the eligible organisation in respect of the
        child care facility under section 11 of the Child Care Act 1972, the
        residual benefit is an exempt benefit.