Commonwealth Consolidated Acts

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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 61F

Reduction of taxable value of certain expense payment fringe benefits associated with work-related medical examinations, work-related medical screenings, work-related preventative health care, work-related counselling or migrant language training

                   Where:

                     (a)  an expense payment fringe benefit associated with:

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

                             (ii)  work-related medical screening of an employee of an employer;

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

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

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

                            is provided in a year of tax to the employee, or to an associate of the employee, in respect of the employment of the employee;

                     (b)  the fringe benefit is constituted by the reimbursement of the recipient, in whole or in part, in respect of an amount of a Division 28 car expense incurred by the recipient in relation to a car owned by, or leased to, the recipient, being a reimbursement calculated by reference to the distance travelled by the car; and

                     (c)  the recipient gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, purporting to set out:

                              (i)  particulars of the car; and

                             (ii)  the number of whole kilometres travelled by the car in providing transport by virtue of which the benefit is associated with:

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

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

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

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

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

the amount that, but for this section, would be the taxable value of the fringe benefit in relation to the year of tax shall be reduced by so much of the amount of the reimbursement as does not exceed the reimbursement that would have been paid if it had been calculated on the basis of the sum of the following rates:

                     (d)  the basic car rate;

                     (e)  where:

                              (i)  the benefit is associated with work-related counselling of the employee or of an associate of the employee or with migrant language training of the employee or of an associate of the employee; and

                             (ii)  2 or more family members travelled in the car when it provided the transport by virtue of which the benefit is associated with work-related counselling of the employee or of an associate of the employee or with migrant language training of the employee or of an associate of the employee;

                            the supplementary car rate.



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