Document ID: chunk:federal_register_of_legislation:C2025C00120:section:24:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 24 (pt 4/6)
Character Range: 99702–102415

(f) applies; and
 (iia) paragraph (l) does not apply;
  whichever of the following amounts is the least:
 (iii) the notional deduction;
 (iv) if it would be concluded that the amount of the providers portion would have been the same even if the recipients expenditure were not incurred in producing assessable income of the recipient—33⅓% of the amount that, but for this subsection and Division 14, would be the taxable value of the expense payment fringe benefit in relation to the year of tax;
 (v) if subparagraph (iv) does not apply:
 (A) in the case of an in‑house expense payment fringe benefit—33⅓% of the amount that but for this subsection and Division 14 and the recipients contribution, would be the taxable value of the expense payment fringe benefit in relation to the year of tax; or
 (B) in the case of an external expense payment fringe benefit—33⅓% of the recipients expenditure; or
 (l) if, under subsection 138(3), the expense payment fringe benefit is deemed to have been provided to the recipient only—the amount calculated in accordance with subsection (9).
 (2) For the purposes of the application of this section in relation to a fringe benefit, where the recipient:
 (a) while undertaking travel referred to in paragraph (1)(d), engages in an activity in the course of producing assessable income of the recipient; and
 (b) does not make, as mentioned in the definition of travel diary in subsection 136(1), an entry relating to the activity, being an entry of the kind referred to in that definition;
the activity shall be deemed not to have been engaged in by the recipient in the course of producing assessable income.
 (3) Where the sum of:
 (a) the recipients expenditure in respect of a small expense payment fringe benefit in relation to an employee in relation to an employer in relation to a year of tax; and
 (b) the total of the recipients expenditure in respect of all other small expense payment fringe benefits in relation to the employer in relation to the employee in relation to the year of tax, being fringe benefits provided before the fringe benefit referred to in paragraph (a);
does not exceed $200, the fringe benefit referred to in paragraph (a) is an eligible small expense payment fringe benefit.
 (3A) For the purposes of this section, where the Commissioner is satisfied, having regard to the nature of the recipients expenditure in respect of an expense payment fringe benefit, that it would be unreasonable to expect the recipient to have obtained documentary evidence of the recipients expenditure, the expense payment fringe benefit shall be deemed to be, and always to have been, an undocumentable expense payment fringe benefit.
 (4) For the purposes of