CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
31EFly‑in fly‑out and drive‑in drive‑out requirements
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#### 31E Fly‑in fly‑out and drive‑in drive‑out requirements
The employee satisfies this section if:
(a) the employee, on a regular and rotational basis:
(i) works for a number of days and has a number of days off (but not the same days in consecutive weeks); and
(ii) on completion of the working days, travels from his or her usual place of employment to his or her normal residence and, on completion of the days off, returns to that usual place of employment; and
(b) the basis of work described in paragraph (a) is customary for employees performing similar duties in that industry; and
(c) it would be unreasonable to expect the employee to travel on a daily basis on work days between:
(i) his or her usual place of employment; and
(ii) his or her normal residence;
having regard to the location of those places; and
(d) it is reasonable to expect that the employee will resume living in his or her normal residence when the duties of that employment no longer require him or her to live away from it.