Document ID: chunk:federal_register_of_legislation:C2025C00120:front:0:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: other
Provision Reference: 
Character Range: 8580–12140

tax in which residual benefits taxed
47 Exempt residual benefits
47A Exemption—no‑private‑use declaration
Subdivision B—Taxable value of residual fringe benefits
48 Taxable value of in‑house non‑period residual fringe benefits
49 Taxable value of in‑house period residual fringe benefits
50 Taxable value of external non‑period residual fringe benefits
51 Taxable value of external period residual fringe benefits
52 Reduction of taxable value—otherwise deductible rule
Division 13—Miscellaneous exempt benefits
53 Motor vehicle fringe benefit fuel etc. to be exempt in certain cases
54 Provision of food or drink to be exempt benefit in certain cases
55 Benefits provided by certain international organisations to be exempt
56 Preservation of diplomatic and consular immunities
57 Exempt benefits—employees of religious institutions
57A Exempt benefits—public benevolent institutions, health promotion charities, some hospitals and public ambulance services
58 Exempt benefits—live‑in residential care workers
58A Exempt benefits—employment interviews and selection tests
58AA Exempt benefits—engagement of relocation consultant
58B Exempt benefits—removals and storage of household effects as a result of relocation
58C Exempt benefits—sale or acquisition of dwelling as a result of relocation
58D Exempt benefits—connection or re‑connection of certain utilities as a result of relocation
58E Exempt benefits—leasing of household goods while living away from home
58F Exempt benefits—relocation transport
58G Exempt benefits—motor vehicle parking
58GA Exempt benefits—small business car parking
58H Exempt benefits—newspapers and periodicals used for business purposes
58J Exempt benefits—compensable work‑related trauma
58K Exempt benefits—in‑house health care facilities
58L Exempt benefits—certain travel to obtain medical treatment
58LA Exempt benefits—compassionate travel
58M Exempt benefits—work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training
58N Exempt benefits—emergency assistance
58P Exempt benefits—minor benefits
58PA Exempt benefits—worker entitlement contributions
58PB Meaning of approved worker entitlement funds
58Q Exempt benefits—long service awards
58R Exempt benefits—safety awards
58S Exempt benefits—trainees engaged under Australian Traineeship System
58T Exempt benefits—live‑in domestic workers employed by religious institutions or by religious practitioners
58U Exempt benefits—live‑in help for elderly and disadvantaged persons
58V Exempt benefits—food and drink for non‑live‑in domestic employees
58W Exempt benefits—deposits under the Small Superannuation Accounts Act 1995
58X Exempt benefits—provision of certain work related items
58Y Exempt benefits—membership fees and subscriptions
58Z Exempt benefits—taxi travel
58ZB Exempt benefits—approved student exchange programs
58ZC Exempt benefits—remote area housing benefits
58ZD Exempt benefits—meals on working days
58ZE Exempt benefits—provision of certain education or training
Division 14—Reduction of taxable value of miscellaneous fringe benefits
59 Reduction of taxable value—remote area residential fuel
60 Reduction of taxable value—remote area housing
60AA Guideline price for repurchase of remote area residential property
60A Reduction of taxable value—remote area holiday transport fringe benefits subject to ceiling
61 Reduction of taxable value—remote area holiday transport fringe benefits not subject to ceiling
61A Reduction of taxable value—overseas