FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 140   ELIGIBLE URBAN AREAS  

140(1)  
In this Act:


(a) a reference to an eligible urban area is a reference to:


(i) an area that:

(A) is situated in an area described in Schedule 2 to the Income Tax Assessment Act 1936 ; and

(B) is an urban centre with a census population of not less than 28,000; and

(ii) an area that:

(A) is not situated in an area described in Schedule 2 to the Income Tax Assessment Act 1936 ; and

(B) is an urban centre with a census population of not less than 14,000; and


(b) a reference to a location that is adjacent to an eligible urban area is a reference to a location that, as at the date of commencement of this section:


(i) was situated less than 40 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of less than 130,000; or

(ii) was situated less than 100 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of not less than 130,000.

140(1A)  


However, this Act operates in relation to a housing benefit provided in respect of the employment of an employee of an employer described in subsection (1B) or in respect of the employment of an employee described in subsection (1C), (1CA) or (1D) as if:


(a) a reference in this Act (except in paragraph (1)(a), this paragraph and subsection 140(4) ) to an eligible urban area were a reference to an eligible urban area that is an urban centre with a census population of not less than 130,000; and


(b) subparagraph (1)(b)(i) were omitted.

140(1B)  


Subsection (1A) applies in relation to each of the following employers:


(a) a public hospital;


(b) (Repealed by No 142 of 2003)


(c) a hospital carried on by a society or association that is a rebatable employer;


(d) an employer that is a registered charity.

140(1C)  


Subsection (1A) also applies in relation to an employee:


(a) whose employer is a government body; and


(b) whose duties of employment are exclusively performed in, or in connection with:


(i) a public hospital; or

(ii) a hospital carried on by a society or association that is a rebatable employer.

(iii) (Repealed by No 124 of 2013)

140(1CA)  


Subsection (1A) also applies in relation to an employee:


(a) whose employer provides public ambulance services or services that support those services; and


(b) who is predominantly involved in connection with the provision of those services.

140(1D)  


Subsection (1A) also applies in relation to an employee:


(a) whose employer is a government body; and


(b) whose duties of employment are performed in a police service.

140(2)  
For the purposes of this section, the distance, by the shortest practicable surface route, between a location (in this subsection referred to as the tested location ) and the centre point of an eligible urban area is:


(a) where there is only one location within the eligible urban area from which distances between the eligible urban area and other places are usually measured - the distance, by the shortest practicable surface route, between the tested location and that location; and


(b) where there are 2 or more locations within the eligible urban area from which distances between parts of the eligible urban area and other places are usually measured - the distance, by the shortest practicable surface route, between the tested location and the one of those locations that is in the principal one of those parts.

140(2A)  


In applying subsection (2), if the shortest practicable surface route between the tested location and the location mentioned in that subsection includes a route by water, the distance between those locations is taken to be the amount worked out using the following formula:
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140(3)  
In this section:

census population
, in relation to an urban centre, means the census count on an actual location basis of the population of that urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981, being the results published by the Australian Statistician in the document entitled " Persons and Dwellings in Local Government Areas and Urban Centres " .

surface route
means a route other than an air route.

urban centre
means an area that is described as an urban centre or bounded locality in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981, being the results published by the Australian Statistician in the document entitled " Persons and Dwellings in Local Government Areas and Urban Centres " .

140(4)   [Saving from invalidity]  

If, but for this subsection, the whole or any part of a provision of this Act or of the Fringe Benefits Tax Act 1986 would be invalid by reason of the enactment of paragraph (1)(a) of this section, this Act has effect as if that paragraph were omitted and the following paragraph were substituted:


" (a) a reference to an eligible urban area is a reference to an area that is an urban centre with a census population of not less than 14,000; and " .




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