Fringe Benefits Tax Assessment Act 1986



142A(1)   [Incidental costs]  

For the purposes of this Act, recipients expenditure that is in respect of, or a recipients benefit that consists of:

(a) accident insurance, airport or departure tax, passenger movement charge, a passport, a visa or a vaccination; or

(b) any similar matter or thing;

in connection with transport shall be taken to be in respect of the provision of, or to consist of, transport.

142A(2)   [Transport in consecutive stages]  

For the purposes of this Act, where:

(a) transport is between a particular place and another place;

(b) the transport is provided in consecutive stages; and

(c) apart from this subsection, a particular matter or thing would be in respect of only one, or only some, of those stages;

the matter or thing shall be taken to be in respect of the provision of that transport.


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