Document ID: chunk:federal_register_of_legislation:C2025C00120:section:143d
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 143D
Character Range: 591611–592856

143D  Employment interviews and selection tests
  For the purposes of this Act, where:
 (a) any of the following benefits is provided in, or in respect of, a year of tax to an employee of an employer in respect of his or her employment:
 (i) a car benefit relating to a particular car where the application or availability of the car is in respect of the provision of transport;
 (ii) an expense payment benefit where the recipients expenditure is in respect of the provision of transport, or meals or accommodation in connection with transport;
 (iii) a property benefit where the recipients property consists of meals in connection with transport;
 (iv) a residual benefit where the recipients benefit consists of the provision of transport or accommodation in connection with transport;
 (b) the transport, meals or accommodation is for the employee;
 (c) the transport is required solely because the employee is required to attend an interview or selection test in connection with an application by the employee for:
 (i) employment;
 (ii) promotion; or
 (iii) job transfer; and
 (d) the benefit is not provided under a non‑arm's length arrangement;
the benefit shall be taken to be in respect of an employment interview or selection test.