FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 161   161   BUSINESS JOURNEYS IN CAR  
For the purposes of this Act, where:


(a) during a particular period during a day, 2 or more journeys are undertaken in a car; and


(b) each of the journeys in the car during that period is a business journey;

the journeys referred to in paragraph (b) shall be deemed to constitute a single journey.




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