FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 143D   143D   EMPLOYMENT INTERVIEWS AND SELECTION TESTS  


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.




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