Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58LA

    Where:

  (a)   any of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer, being benefits in relation to the transport of a person (in this section called the traveller ) who is the employee or a close relative of the employee:

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

  (ii)   an expense payment benefit where the recipients expenditure is in respect of the provision of:

  (A)   the transport; or

  (B)   meals or accommodation for the traveller in connection with the transport;

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

  (iv)   a residual benefit where the recipients benefit consists of the provision of:

  (A)   the transport; or

  (B)   accommodation for the traveller in connection with the transport;

  (b)   the sole reason that the transport is required is:

  (i)   if the traveller is the employee:

  (A)   to enable the traveller to attend the funeral of a close relative of the traveller; or

  (B)   to enable the traveller to visit a close relative of the traveller in connection with a serious illness of the close relative or of the traveller; or

  (ii)   if the traveller is a close relative of the employee:

  (A)   to enable the traveller to attend the funeral of the employee;

  (B)   to enable the traveller to visit the employee in connection with a serious illness of the employee or of the traveller;

  (C)   to enable the traveller to attend the funeral of another close relative of the employee; or

  (D)   to enable the traveller to visit another close relative of the employee in connection with a serious illness of the other close relative or of the traveller;

  (c)   the travel to which the transport relates commences during a period in respect of which any of the following conditions is satisfied (or, in a case to which sub - subparagraph   (b)(ii)(A) applies, would have been satisfied but for the employee's death):

  (i)   during that period, the employee is undertaking travel in the course of performing the duties of that employment;

  (ii)   in a case to which subparagraph   (i) does not apply--the employee is required, during that period, to live away from his or her usual place of residence in order to perform the duties of that employment;

  (iii)   in a case to which neither subparagraph   (i) nor (ii) applies--during that period, the usual place of residence of the employee is at, or the employee is performing duties of that employment at, a place that:

  (A)   is in a State or internal Territory; and

  (B)   is not at a location in, or adjacent to, an eligible urban area;

  (d)   in a case to which sub - subparagraph   (b)(ii)(C) or (D) applies--the travel to which the transport relates commences during a period during which the traveller ordinarily resides with the employee; and

  (e)   if subparagraph   (a)(ii) applies and the recipients expenditure is incurred after 25   May 1988--documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;

the benefit is an exempt benefit in relation to the year of tax.