Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024 (Cth)

Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 28 February 2024

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Specified matters 6 Adequate alternative records

1 Name This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under section 123AA of the Act.

4 Definitions Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986.