Document ID: chunk:federal_register_of_legislation:C2025C00120:section:47:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 47 (pt 1/5)
Character Range: 173472–176107

47  Exempt residual benefits
 (1) Where:
 (a) in respect of the employment of a current employee, the employer, or an associate of the employer, provides a residual benefit to the employee that consists of transport of the employee, otherwise than in an aircraft:
 (i) between:
 (A) the place of residence of the employee; and
 (B) the place of employment of the employee or any other place from which or at which the employee performs duties of that employment; or
 (ii) in a case where the place referred to in sub‑subparagraph (i)(B) is in a metropolitan area—on a regular and scheduled service over a route wholly within that metropolitan area; and
 (b) where the provider is the employer—the employer carries on a business of providing transport to members of the public; and
 (c) where the provider is an associate of the employer—the employer and the associate each carries on a business of providing transport to members of the public; and
 (d) the transport referred to in paragraph (a) is provided in the same, or substantially the same, circumstances as transport provided to members of the public in the ordinary course of carrying on a business of providing transport to members of the public; and
 (e) the employee is employed in the business of providing transport to members of the public; and
 (f) the benefit is not provided under a salary packaging arrangement;
the benefit is an exempt benefit.
 (1A) Where:
 (a) a person is an employee of a government body; and
 (b) the person's duties of employment are performed in a police service; and
 (c) the person is provided with a residual benefit consisting of the provision of travel on public transport; and
 (d) the benefit is provided for the purpose of travel between:
 (i) the person's place of residence; and
 (ii) the person's primary place of employment;
the benefit is an exempt benefit.
 (2) Where:
 (a) a residual benefit provided to a current employee in respect of his or her employment consists of:
 (i) the provision, or use, of a recreational facility; or
 (ii) the care of children of the employee in a child care facility; and
 (b) the recreational facility or child care facility, as the case may be, is located on business premises of:
 (i) the employer; or
 (ii) if the employer is a company, of the employer or of a company that is related to the employer;
the benefit is an exempt benefit.
 (3) Where a residual benefit provided to a current employee in respect of his or her employment consists of the use of property (other than a motor vehicle) that is ordinarily located on business premises of, and is wholly or principally used directly in