Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143 (pt 1/4)
Character Range: 571036–573662

143  Remote area holiday transport
 (1) For the purposes of this Act:
 (a) the recipients expenditure in relation to an expense payment fringe benefit;
 (aa) the recipients property in relation to a property fringe benefit; or
 (b) the recipients benefit in relation to a residual fringe benefit;
in relation to an employer, in relation to an employee, in relation to a year of tax shall be taken to be in respect of remote area holiday transport if:
 (c) in the case of an expense payment fringe benefit—the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;
 (ca) in the case of a property benefit—the recipients property consists of meals in connection with transport;
 (d) in the case of a residual fringe benefit—the recipients benefit consists of:
 (i) the provision of transport or accommodation in connection with transport; or
 (ii) the receipt of an allowance in respect of the cost of obtaining transport, or of obtaining meals or accommodation in connection with transport;
 (e) the transport, accommodation or meals is for a family member;
 (f) apart from temporary absences, the employee performs the duties of his or her employment at a place in a State or internal Territory but not at a location in, or adjacent to, an eligible urban area;
 (g) the transport is provided wholly or principally to enable the family member to have a holiday for a period of not less than 3 days;
 (h) if the transport is for the employee:
 (i) the transport is provided while the employee is on recreation leave, being recreation leave of not less than 3 working days; and
 (ii) at the completion of that recreation leave, the employee resumes the duties of that employment at the place referred to in paragraph (f);
 (j) either of the following subparagraphs applies:
 (i) the transport is between:
 (A) a place at or near the place referred to in paragraph (f); and
 (B) another place;
 (ii) the transport is for the spouse, or a child, of the employee, being a spouse or a child of the employee who does not live with the employee at or near the place referred to in paragraph (f), and the transport is between:
 (A) a place where the spouse or child, as the case may be, meets the employee; and
 (B) another place;
 (ja) if the transport is for the spouse, or a child, of the employee—the transport is not provided to enable the spouse or child to accompany the employee:
 (i) while the employee is undertaking travel in the course of performing the duties of his or her employment; and
 (ii) where the circumstances referred to in subsection 26‑30(2)