FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 5 - Expense payment fringe benefits  

Subdivision A - Expense payment benefits  

SECTION 22   22   EXEMPT CAR EXPENSE PAYMENT BENEFITS  
Where:


(a) an expense payment benefit provided to an employee of an employer in respect of his or her employment is constituted by the reimbursement of the employee, in whole or in part, in respect of an amount of a Division 28 car expense incurred by the employee in relation to a car owned by, or leased to, the employee;


(b) in a case where the car is leased to the employee - the recipients expenditure is not attributable to a period when the lessor is the provider of a car benefit in relation to the car in relation to the employee;


(c) the benefit is not in respect of relocation transport;


(ca) the benefit is not in respect of an employment interview or selection test;


(cb) the benefit is not associated with:


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

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

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

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

(v) migrant language training of the employee or of an associate of the employee;


(cc) neither of the following subparagraphs applies in relation to the transport to which the benefit relates:


(i) the transport was provided wholly or partly to enable the employee, or an associate of the employee, to have a holiday;

(ii) the transport was provided at a time when the employee had ceased to perform the duties of that employment; and


(d) the reimbursement is calculated by reference to the distance travelled by the car;

the expense payment benefit is an exempt benefit.


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