Commonwealth Numbered Acts

TAX LAWS AMENDMENT (2011 MEASURES NO. 6) ACT 2011 (NO. 129, 2011) - SCHEDULE 2

Part 1 -- Main amendments

Fringe Benefits Tax Assessment Act 1986

1  At the end of paragraph 47(7)(a)

Add:

                       or (iii)  at a remote location that is not in a State or internal Territory; and

Note:       For the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, see section 157.

2  At the end of subparagraph 47(7)(b)(i)

Add "or".

3  At the end of sub-subparagraph 47(7)(b)(iii)(B)

Add "and".

4  At the end of subparagraph 47(7)(d)(i)

Add "or".

5  At the end of sub-subparagraph 47(7)(d)(iii)(B)

Add "and".

6  After paragraph 47(7)(d)

Insert:

                     (e)  it would be unreasonable to expect the employee to travel on a daily basis on work days between:

                              (i)  that usual place of employment; and

                             (ii)  the location of the employee's usual place of residence;

                            having regard to the location of those places;

7  Subsection 47(7)

Omit "and, having regard to the location of that usual place of employment and the location of the employee's usual place of residence, it would be unreasonable to expect the employee to travel between those places on work days on a daily basis,".

8  Subsection 136(1)

Insert:

"internal Territory" has a meaning affected by subsection 157(1).

Note:          See also paragraph 17(pe) of the Acts Interpretation Act 1901 .

9  Application provision

The amendment made by item 1 of this Schedule applies to benefits provided on or after 1 July 2009.

Part 2 -- Amendments contingent on the Acts Interpretation Amendment Act 2011

Fringe Benefits Tax Assessment Act 1986

10  Subsection 136(1) (note at the end of the definition of internal Territory )

Omit "paragraph 17(pe)", substitute "section 2B".