Document ID: chunk:federal_register_of_legislation:C2025C00120:section:24:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 24 (pt 2/6)
Character Range: 94691–97512

is not the employer, that documentary evidence, or a copy, is given to the employer before the declaration date; or
 (B) in any case—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; or
 (C) in any case—the recipient gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, in respect of the recipients expenditure; or
 (i) where subparagraph (ia) does not apply and the fringe benefit is an undocumentable expense payment fringe benefit or an eligible small expense payment fringe benefit:
 (A) 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; or
 (B) substitute documentary evidence of the recipients expenditure is maintained by or on behalf of the provider and, if the provider is not the employer, that documentary evidence, or a copy, is given to the employer before the declaration date; or
 (ii) in any other case—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; and
 (d) where the expense payment fringe benefit is an extended travel expense payment benefit (other than an international aircrew expense payment benefit)—the recipient gives to the employer, before the declaration date, a travel diary in relation to the travel undertaken by the recipient to which the fringe benefit relates; and
 (e) except where the expense payment fringe benefit is:
 (i) an exclusive employee expense payment benefit; or
 (ia) covered by a recurring fringe benefit declaration (see section 152A); or
 (ii) an eligible overtime meal expense payment benefit; or
 (iii) an eligible incidental travel expense payment benefit; or
 (iv) an extended travel expense payment benefit; or
 (v) a car expense payment benefit;
  the recipient gives to the employer, before the declaration date, a declaration, in a form approved by the Commissioner, in respect of the recipients expenditure; and
 (ea) where:
 (i) the expense payment fringe benefit is a car expense payment benefit in respect of a car held by the recipient during a period (in this section called the holding period) in the year of tax; and
 (ii) the substantiation rules set out in Division 15 have been complied with in relation to the car in relation to the holding period;
  the following conditions are satisfied:
 (iii) the recipient gives to the employer, before the declaration date, a car substantiation declaration for the car for the year of tax;
 (iv) in a case where the substantiation rules require log book records or odometer