Commonwealth Consolidated Acts

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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 142A

Benefits relating to transport

  (1)   For the purposes of this Act, recipients expenditure that is in respect of, or a recipients benefit that consists of:

  (a)   accident insurance, airport or departure tax, passenger movement charge, a passport, a visa or a vaccination; or

  (b)   any similar matter or thing;

in connection with transport shall be taken to be in respect of the provision of, or to consist of, transport.

  (2)   For the purposes of this Act, where:

  (a)   transport is between a particular place and another place;

  (b)   the transport is provided in consecutive stages; and

  (c)   apart from this subsection, a particular matter or thing would be in respect of only one, or only some, of those stages;

the matter or thing shall be taken to be in respect of the provision of that transport.


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