Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (FRINGE BENEFITS AND SUBSTANTIATION) ACT 1987 No. 139 of 1987 - SECT 5

5. Section 9 of the Principal Act is amended:
(a) by omitting from subsection (1) "Subdivision" and substituting "Part";

   (b)  by omitting from subparagraph (2) (e) (i) "and";

   (c)  by inserting after subparagraph (2) (e) (i) the following
        subparagraph:

"(ia) in a case where car expenses in respect of fuel or oil for the car were
incurred during the holding period by recipients of the car fringe benefits
and:

                (A)  the persons incurring those expenses give to the
                     employer, before the declaration date, declarations, in a
                     form approved by the Commissioner, in respect of those
                     expenses; or

                (B)  documentary evidence of those expenses is obtained by the
                     persons incurring the expenses and given to the employer
                     before the declaration date;
the amount of those expenses paid by the recipients less any amount paid or
payable to the recipients by way of reimbursement of those expenses; and"; and

   (d)  by inserting in sub-subparagraph (2) (e) (ii) (A) "(other than car
expenses in respect of fuel or oil for the car)" after "in respect of the
car".