18
In forceDefinition
Schedule 1Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
Part 5Motor vehicle allowances
18 Definition
In this Part—
business journey means—
(a)
a journey undertaken in a motor vehicle by a person otherwise than in the application of the vehicle to a private use, being an application that, if the person is paid a motor vehicle allowance for that use, results in the provision of a fringe benefit (within the meaning of the FBTA Act) by the employer, or
(b)
a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person (within the meaning of the Income Tax Assessment Act 1936 of the Commonwealth).
This Act’s bill:Explanatory memorandumSecond reading speech
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