Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143c:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143C (pt 2/4)
Character Range: 586086–588832

of a residual fringe benefit—the recipients benefit is not in respect of remote area holiday transport;
 (k) 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) of the Income Tax Assessment Act 1997 do not apply; and
 (m) either of the following conditions is satisfied:
 (i) the benefit is provided pursuant to the provisions of an industrial instrument relating to the employment of the employee;
 (ii) it is customary for employers in the industry in which the employee is employed to provide benefits of the same kind as the benefit provided to the recipient and to provide such benefits in similar circumstances to those that applied in relation to the provision of the benefit to the recipient;
the following provisions have effect:
 (n) the fringe benefit shall be taken to be in respect of overseas employment holiday transport;
 (p) the benchmark travel amount in relation to the family member in relation to the fringe benefit is:
 (i) if either of the following sub‑subparagraphs apply:
 (A) the employee was entitled to be provided with home country holiday transport assistance pursuant to the provisions of an industrial instrument relating to the employment of the employee;
 (B) there was a custom in the industry in which the employee was employed such that the employee could have been provided with home country holiday transport assistance by the employer;
  the sum of:
 (C) the return economy air fare in respect of the air service, or the total of the return economy air fares in respect of the air services, to which that home country holiday transport assistance relates; and
 (D) the expenses that could reasonably be expected to have been incurred in respect of the family member (whether by way of airport transfer, meals, accommodation, accident insurance, airport or departure tax, passenger movement charge, or any similar matter or thing) in accordance with the entitlement or custom to which that home country holiday transport assistance relates and in connection with travelling on that return service or those return services;
 (ii) if subparagraph (i) does not apply but the following conditions are satisfied in respect of one or more return scheduled passenger air services:
 (A) the service was operated, 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