Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143c:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143C (pt 3/4)
Character Range: 588610–591202

at or about the outbound travel time, between eligible places;
 (B) the nature of the service is such that it would not be unreasonable for the family member to travel on the service;
  the lowest of the return economy air fares for those services;
 (iii) if neither subparagraph (i) nor (ii) applies but the following conditions are satisfied in respect of one or more combinations of return scheduled passenger air services:
 (A) the combination was operated at or about the outbound travel time and would have enabled a person to travel between eligible places;
 (B) the nature of the combination, and of the services in the combination, is such that it would not be unreasonable for the family member to travel on the services;
  the total of the economy return air fares for the combination that has the lowest total of economy return air fares; or
 (iv) in any other case—an amount equal to the lowest return fare, or combination of return fares, in respect of travel services in respect of which the following conditions are satisfied:
 (A) the service, or combination of services, was operated at or about the outbound travel time and would have enabled a person to travel between eligible places;
 (B) the nature of the service, or the nature of the combination and of the services included in the combination, is such that it would not be unreasonable for the family member to travel on the service or services;
 (q) if the transport for a particular family member consists wholly of transport:
 (i) in respect of a holiday taken by the family member; and
 (ii) by the most direct practicable route between:
 (A) a place at or near the place that was the employee's overseas employment place at the outbound travel time; and
 (B) a place in the country in which the employee's usual place of residence during the overseas posting period was located;
the fringe benefit shall be taken to be a home country fringe benefit in relation to the holiday for the family member.
 (2) For the purposes of the application of this section in relation to a benefit provided in respect of the employment of an employee:
 (a) a reference in this section to travel, or to the operation of a service or services, between eligible places is a reference to travel, or the operation of a service or services, between:
 (i) a place at or near the place that was the employee's overseas employment place at the outbound travel time; and
 (ii) a place at or near the usual place of residence of the employee during the overseas posting period; and
 (b) a reference in this section to the provision of home