Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58f
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58F
Character Range: 221957–222884

58F  Exempt benefits—relocation transport
  Where:
 (a) a car benefit, an expense payment benefit, a property benefit or a residual benefit is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer;
 (b) the benefit is in respect of relocation transport; and
 (c) in the case of an expense payment benefit:
 (i) the benefit is not 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
 (ii) documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;
the benefit is an exempt benefit in relation to the year of tax.