Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 143D

    For the purposes of this Act, where:

  (a)   any of the following benefits is provided in, or in respect of, a year of tax to an employee of an employer in respect of his or her employment:

  (i)   a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of transport;

  (ii)   an expense payment benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;

  (iii)   a property benefit where the recipients property consists of meals in connection with transport;

  (iv)   a residual benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;

  (b)   the transport, meals or accommodation is for the employee;

  (c)   the transport is required solely because the employee is required to attend an interview or selection test in connection with an application by the employee for:

  (i)   employment;

  (ii)   promotion; or

  (iii)   job transfer; and

  (d)   the benefit is not provided under a non - arm's length arrangement;

the benefit shall be taken to be in respect of an employment interview or selection test.