Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143c:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143C (pt 1/4)
Character Range: 583632–586318

143C  Overseas employment holiday transport
 (1) For the purposes of this Act, where:
 (a) any of the following fringe benefits is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer:
 (i) an expense payment fringe benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;
 (ii) a property fringe benefit where the recipients property consists of meals in connection with transport;
 (iii) a residual fringe benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;
 (b) the transport, accommodation or meals is for a family member;
 (c) 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;
 (d) at the time (in this section called the outbound travel time) immediately before the commencement of travel undertaken by the family member in connection with that holiday:
 (i) the employee was an overseas employee; and
 (ii) disregarding days of recreation leave, the employee's overseas posting period was a period of not less than 28 days;
 (e) 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 that was the employee's overseas employment place at the outbound travel time;
 (f) either of the following subparagraphs applies:
 (i) the transport is between:
 (A) a place at or near the place that was the employee's overseas employment place at the outbound travel time; 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 the place that was the employee's overseas employment place at the outbound travel time, 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;
 (g) in the case of an expense payment fringe benefit—the recipients expenditure is not in respect of remote area holiday transport;
 (h) in the case of a property fringe benefit—the recipients property is not in respect of remote area holiday transport;
 (j) in the case 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