Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 32

                   Where:

                     (a)  in respect of the employment of an employee of an employer, a person (in this section referred to as the provider ) provides transport, in a passenger aircraft of the provider, to another person (in this section referred to as the recipient ), being the employee or an associate of the employee;

                     (b)  at or about the time when that transport commences to be provided:

                              (i)  the provider is an airline operator; and

                             (ii)  either of the following conditions is satisfied:

                                        (A)  the employer, or an associate of the employer, is an airline operator;

                                        (B)  the employer is a travel agent; and

                     (c)  the transport is provided subject to the stand‑by restrictions that customarily apply in relation to the provision of airline transport to employees in the airline industry;

the provision of that transport and any incidental services provided on board the aircraft shall be deemed to constitute a benefit provided by the provider to the recipient at the time when the transport commences to be provided, and not otherwise.