FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 142A   BENEFITS RELATING TO TRANSPORT  

142A(1)   [Incidental costs]  

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.

142A(2)   [Transport in consecutive stages]  

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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.