FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58LA   58LA   EXEMPT BENEFITS - COMPASSIONATE TRAVEL  


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 of an employer, being benefits in relation to the transport of a person (in this section called the ``traveller'' ) who is the employee or a close relative of the 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 the transport;

(ii) an expense payment benefit where the recipients expenditure is in respect of the provision of:

(A) the transport; or

(B) meals or accommodation for the traveller in connection with the transport;

(iii) a property benefit where the recipients property consists of meals for the traveller in connection with the transport;

(iv) a residual benefit where the recipients benefit consists of the provision of:

(A) the transport; or

(B) accommodation for the traveller in connection with the transport;


(b) the sole reason that the transport is required is:


(i) if the traveller is the employee:

(A) to enable the traveller to attend the funeral of a close relative of the traveller; or

(B) to enable the traveller to visit a close relative of the traveller in connection with a serious illness of the close relative or of the traveller; or

(ii) if the traveller is a close relative of the employee:

(A) to enable the traveller to attend the funeral of the employee;

(B) to enable the traveller to visit the employee in connection with a serious illness of the employee or of the traveller;

(C) to enable the traveller to attend the funeral of another close relative of the employee; or

(D) to enable the traveller to visit another close relative of the employee in connection with a serious illness of the other close relative or of the traveller;


(c) the travel to which the transport relates commences during a period in respect of which any of the following conditions is satisfied (or, in a case to which sub-subparagraph (b)(ii)(A) applies, would have been satisfied but for the employee's death):


(i) during that period, the employee is undertaking travel in the course of performing the duties of that employment;

(ii) in a case to which subparagraph (i) does not apply - the employee is required, during that period, to live away from his or her usual place of residence in order to perform the duties of that employment;

(iii) in a case to which neither subparagraph (i) nor (ii) applies - during that period, the usual place of residence of the employee is at, or the employee is performing duties of that employment at, a place that:

(A) is in a State or internal Territory; and

(B) is not at a location in, or adjacent to, an eligible urban area;


(d) in a case to which sub-subparagraph (b)(ii)(C) or (D) applies - the travel to which the transport relates commences during a period during which the traveller ordinarily resides with the employee; and


(e) if subparagraph (a)(ii) applies and the recipients expenditure is incurred after 25 May 1988 - documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;

the benefit is an exempt benefit in relation to the year of tax.




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