Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143 (pt 3/4)
Character Range: 575862–578542

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 respect of the air services, to which that capital city holiday transport assistance relates; and
 (iv) the expenses that could reasonably be expected to have been incurred in respect of the family member (whether by way of airport transfer, meals, accommodation, accident insurance, airport or departure tax, passenger movement charge, or any similar matter or thing) in accordance with the entitlement or custom to which that capital city holiday transport assistance relates and in connection with travelling on that return service or those return services;
 (d) if paragraph (c) does not apply but the following conditions are satisfied in respect of one or more return scheduled passenger air services:
 (A) the service was operated, at or about the time the holiday commenced, between eligible places;
 (B) the nature of the service is such that it would not be unreasonable for the family member to travel on the service;
  the lowest of the return economy air fares for those services;
 (e) if neither paragraph (c) nor (d) applies but the following conditions are satisfied in respect of one or more combinations of return scheduled passenger air services:
 (A) the combination was operated at or about the time the holiday commenced and would have enabled a person to travel between eligible places;
 (B) the nature of the combination, and of the services in the combination, is such that it would not be unreasonable for the family member to travel on the services;
  the total of the return economy air fares for the combination that has the lowest total of economy return air fares; or
 (f) in any other case—an amount equal to the lowest return fare, or combination of return fares, in respect of travel services in respect of which the following conditions are satisfied:
 (A) the service, or combination of services, was operated at or about the time the holiday commenced and would have enabled a person to travel between eligible places;
 (B) the nature of the service, or the nature of the combination and of the services included in the combination, is such that it would not be unreasonable for the family member to travel on the service or services.
 (4) For the purposes of the application of this section in relation to a benefit provided in respect of the employment of an employee:
 (a) a reference in this section to travel, or to the operation of a service or services, between eligible places is a reference to travel, or