Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143e
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143E
Character Range: 592856–594854

143E  Work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training
  For the purposes of this Act, where:
 (a) any of the following benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee:
 (i) a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of transport;
 (ii) an expense payment benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;
 (iii) a property benefit where the recipients property consists of meals in connection with transport;
 (iv) a residual benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;
 (b) the transport is required solely because:
 (i) the employee attends:
 (A) a work‑related medical examination of the employee;
 (B) work‑related medical screening of the employee;
 (C) work‑related preventative health care of the employee;
 (D) work‑related counselling of the employee; or
 (E) migrant language training of the employee; or
 (ii) an associate of the employee attends:
 (A) work‑related counselling of the associate; or
 (B) migrant language training of the associate;
 (c) if subparagraph (b)(i) applies—the transport, meals or accommodation is for the employee; and
 (d) if subparagraph (b)(ii) applies—the transport, meals or accommodation is for the associate of the employee;
the benefit shall be taken to be associated with:
 (e) a work‑related medical examination of the employee;
 (f) work‑related medical screening of the employee;
 (g) work‑related preventative health care of the employee;
 (h) work‑related counselling of the employee or of the associate of the employee; or
 (j) migrant language training of the employee or of the associate of the employee;
as the case requires.