Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143 (pt 2/4)
Character Range: 573417–576091

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
 (k) 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.
 (2) For the purposes of this Act, where:
 (a) the recipients expenditure in relation to an expense payment fringe benefit;
 (b) the recipients property in relation to a property fringe benefit; or
 (c) the recipients benefit in relation to a residual fringe benefit;
is in respect of remote area holiday transport, the fringe benefit shall be taken to be a remote area holiday transport fringe benefit.
 (3) Where:
 (a) one or more remote area holiday transport fringe benefits in relation to a particular employee in relation to a year of tax relate to a holiday for a particular family member; and
 (b) the transport to which that fringe benefit or those fringe benefits relates does not consist wholly of transport, by the most direct practicable route, between:
 (i) a place at or near the place referred to in paragraph (1)(f); and
 (ii) a place in a State or internal Territory, being:
 (A) a place at or near the place that was the employee's usual place of residence immediately before the employee began employment at the place referred to in paragraph (1)(f); or
 (B) the capital city of the State or Territory in which the place referred to in paragraph (1)(f) is located;
the benchmark travel amount in relation to that fringe benefit or those fringe benefits in relation to that holiday for that family member is:
 (c) if either of the following subparagraphs apply:
 (i) the employee was entitled to be provided with capital city holiday transport assistance pursuant to the provisions of an industrial instrument relating to the employment of the employee;
 (ii) there was a custom in the industry in which the employee was employed such that the employee could have been provided with capital city holiday transport assistance by the employer;
  the sum of:
 (iii) the return economy air fare in respect of the air service, or the total of the return economy air fares in