FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 143E   143E   WORK-RELATED MEDICAL EXAMINATIONS, WORK-RELATED MEDICAL SCREENING, WORK-RELATED PREVENTATIVE HEALTH CARE, WORK-RELATED COUNSELLING, MIGRANT LANGUAGE TRAINING  


For the purposes of this Act, 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:


(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 is required solely because:


(i) the employee attends:

(A) a work-related medical examination of the employee;

(B) work-related medical screening of the employee;

(C) work-related preventative health care of the employee;

(D) work-related counselling of the employee; or

(E) migrant language training of the employee; or

(ii) an associate of the employee attends:

(A) work-related counselling of the associate; or

(B) migrant language training of the associate;


(c) if subparagraph (b)(i) applies - the transport, meals or accommodation is for the employee; and


(d) if subparagraph (b)(ii) applies - the transport, meals or accommodation is for the associate of the employee;

the benefit shall be taken to be associated with:


(e) a work-related medical examination of the employee;


(f) work-related medical screening of the employee;


(g) work-related preventative health care of the employee;


(h) work-related counselling of the employee or of the associate of the employee; or


(j) migrant language training of the employee or of the associate of the employee;

as the case requires.




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