Document ID: chunk:federal_register_of_legislation:C2025C00120:section:61a:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 61A (pt 2/3)
Character Range: 298967–301697

a year of tax, being fringe benefits that relate to a particular employee of the employer;
 (b) one or more of the overseas holiday transport fringe benefits are home country fringe benefits in relation to a particular holiday or holidays for a particular family member;
 (c) if the home country fringe benefit, or home country fringe benefits, referred to in paragraph (b) relate to only one holiday for the family member—the home country holiday amount in relation to the holiday in relation to the family member exceeds the benchmark travel amount, or the greatest benchmark travel amount, as the case requires, that, apart from this subsection, would be applicable under paragraph (1)(d) in relation to the overseas holiday transport fringe benefits in relation to the family member; and
 (d) if the home country fringe benefit, or home country fringe benefits, referred to in paragraph (b) relate to 2 or more holidays for the family member—the greatest of the home country holiday amounts in relation to the holidays in relation to the family member exceeds the benchmark travel amount, or the greatest benchmark travel amount, as the case requires, that, apart from this subsection, would be applicable under paragraph (1)(d) in relation to the overseas holiday transport fringe benefits in relation to the family member;
the benchmark travel amount, or the greatest benchmark travel amount, as the case requires, that, apart from this subsection, would be applicable under paragraph (1)(d) in relation to the overseas holiday transport fringe benefits in relation to the family member shall be increased by the amount of the excess referred to in whichever of paragraph (c) or (d) of this subsection is applicable.
 (4) For the purposes of subsection (3), where the whole or a part (which whole or part is in this subsection called the attributable portion) of the amount that, but for subsection (1) and section 62, would be the taxable value, or of the sum of the taxable values, in relation to the year of tax, of one or more home country fringe benefits in relation to a particular holiday for a particular family member is attributable to transport, meals or accommodation in relation to the holiday for the family member, the home country holiday amount, in relation to the holiday, in relation to the family member, is an amount equal to the attributable portion.
 (5) Where:
 (a) paragraph (2)(a) applies to an expense payment fringe benefit; and
 (b) the amount of the reimbursement concerned exceeds the reimbursement (in this subsection called the statutory reimbursement) that would have been paid if it had been calculated on the basis of the sum of the following rates:
 (i) the basic car rate;
 (ii) where 2