Fringe Benefits Tax Assessment Act 1986
(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.
(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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