Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 136   INTERPRETATION  

136(1)    

In this Act, unless the contrary intention appears:

ABN
has the meaning given by the A New Tax System (Australian Business Number) Act 1999 .

academic period,
in relation to an educational institution, means:

(a) if the academic years of the educational institution are divided into terms but not semesters - a term of the academic year;

(b) if the academic years of the educational institution are divided into semesters (whether or not they are also divided into terms) - a semester of the academic year; or

(c) if the academic years of the educational institution are not divided into terms or semesters - an academic year of the institution.

accommodation component,
in relation to a living-away-from-home allowance fringe benefit, means so much (if any) of the fringe benefit as might reasonably be concluded to be compensation for expenses to be incurred by the employee for the accommodation of eligible family members during the period to which the fringe benefit relates.

agent
includes:

(a) a person who, for and on behalf of a person out of Australia, has the management or control in Australia of the whole or a part of a business of the second-mentioned person; and

(b) a person declared by the Commissioner, by notice in writing served on the person, to be an agent or the sole agent of a person for the purposes of this Act.

agent ' s certificate
means a certificate under subsection 71(1) .

aggregate fringe benefits amount
has the meaning given by section 5C .

aggregate non-exempt amount
has the meaning given by subsection 5B(1E) .

aggregate non-rebatable amount
has the meaning given by subsection 65J(2B) .

airline operator
(Repealed by No 88 of 2013)

airline transport benefit
(Repealed by No 88 of 2013)

airline transport fringe benefit
means an in-house property fringe benefit, or in-house residual fringe benefit, to the extent that the benefit:

(a) is the provision of transport in a passenger aircraft operated by a carrier and any incidental services on board the aircraft; and

(b) is provided subject to the stand-by restrictions that customarily apply in relation to the provision of airline transport to employees in the airline industry.

all-day parking,
in relation to a particular day, means parking of a single car for a continuous period of 6 hours or more during a daylight period on that day.

amortised fringe benefit
has the meaning given by section 65CA .

annualised number of whole kilometres
(Repealed by No 62 of 2011)

approved form
(Repealed by No 41 of 2005)

approved form
has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .

approved worker entitlement fund
has the meaning given by subsections 58PB(1) and (2) .

arm ' s length loan
means a loan where the parties to the loan are dealing with each other at arm ' s length in relation to the loan.

arm ' s length transaction
means a transaction where the parties to the transaction are dealing with each other at arm ' s length in relation to the transaction.

arrangement
means:

(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; and

(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.

assessable income
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

assessment
means the ascertainment of the fringe benefits taxable amount of an employer of a year of tax and of the tax payable on that amount.

associate
has the meaning given by section 318 of the Income Tax Assessment Act 1936 .

Note: Section 159 of this Act affects the above definition.

associated premises
, in relation to a person, means premises, or a part of premises:

(a) owned by the person; or

(b) leased by the person; or

(c) otherwise under the control of the person;

but does not include:

(d) business premises of the person; or

(e) premises, or a part of premises, used as a place of residence of an employee of the person or an employee of an associate of the person.

Australia,
when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

Australian Airlines
(Repealed by No 101 of 2006 )

Australian workers ' compensation law
means a workers ' compensation law that is a law of the Commonwealth or of a State or Territory.

basic car rate,
for a car for a year of tax ending on 31 March in a year, means the rate determined under subsection 28-25(4) of the Income Tax Assessment Act 1997 for the car for the year of income ending on 30 June in that year.

battery electric vehicle
has the meaning given by subsection 8A(3) .

benchmark interest rate:

(a) in relation to a year of tax, means the rate of interest, known as the large bank housing lenders variable interest rate on loans for housing for owner occupation, last published by the Reserve Bank of Australia before the commencement of the year of tax; and

(b) in relation to a time after 2 April 1986 and before 1 July 1986, means a rate of interest offered anywhere in Australia at that time in respect of a Commonwealth Bank housing loan.

benefit
includes any right (including a right in relation to, and an interest in, real or personal property), privilege, service or facility and, without limiting the generality of the foregoing, includes a right, benefit, privilege, service or facility that is, or is to be, provided under:

(a) an arrangement for or in relation to:

(i) the performance of work (including work of a professional nature), whether with or without the provision of property;

(ii) the provision of, or of the use of facilities for, entertainment, recreation or instruction; or

(iii) the conferring of rights, benefits or privileges for which remuneration is payable in the form of a royalty, tribute, levy or similar exaction;

(b) a contract of insurance; or

(c) an arrangement for or in relation to the lending of money.

board benefit
means a benefit referred to in section 35 .

board fringe benefit
means a fringe benefit that is a board benefit.

Board of Review
(Omitted by No 48 of 1986)

board meal
means a meal provided, in respect of the employment of an employee of an employer, to a person (in this definition referred to as the recipient ), being the employee or an associate of the employee, where:

(a) the meal is provided on a meal entitlement day;

(b) the meal is provided by the employer or, if the employer is a company, by the employer or by a company that is related to the employer;

(c) either of the following subparagraphs applies:

(i) the meal is cooked or otherwise prepared on eligible premises of the employer and is provided to the recipient on eligible premises of the employer (not being a dining facility that, at any time, is open to the public);

(ii) the following conditions are satisfied:

(A) the duties of employment of the employee consist principally of duties to be performed in, or in connection with, an eligible dining facility of the employer or a facility for the provision of accommodation, recreation or travel of which the eligible dining facility forms part;

(B) the meal is cooked or otherwise prepared in the cooking facility of the eligible dining facility;

(C) the meal is provided to the recipient in the eligible dining facility;

(d) the facility in which the meal is cooked or otherwise prepared is not for use wholly or principally for the cooking or other preparation of meals solely for the employee or associates of the employee or for the employee and associates of the employee; and

(e) the meal is not provided at a party, reception or other social function.

business day
(Repealed by No 46 of 2011)

business journey
means:

(a) for the purposes of the application of Division 2 of Part III in relation to a car fringe benefit in relation to an employer in relation to a car - a journey undertaken in a car otherwise than in the application of the car to a private use, being an application that results in the provision of a fringe benefit in relation to the employer; or

(b) for the purposes of the application of sections 19 , 24 , 44 and 52 in relation to a loan fringe benefit, an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit, as the case requires, in relation to an employee in relation to a car - a journey undertaken in the car in the course of producing assessable income of the employee.

business kilometre,
in relation to a car, means a kilometre travelled by the car in the course of a business journey.

business operations,
in relation to a government body or a non-profit company, includes any operations or activities carried out by that body or company.

business premises
, in relation to a person, means premises, or a part of premises, of the person used, in whole or in part, for the purposes of business operations of the person, but does not include:

(a) premises, or a part of premises, used as a place of residence of an employee of the person or an employee of an associate of the person; or

(b) a corporate box; or

(c) boats or planes used primarily for the purpose of providing entertainment unless the boat or plane is used in the person ' s business of providing entertainment; or

(d) other premises used primarily for the purpose of providing entertainment unless the premises are used in the person ' s business of providing entertainment.

business use percentage,
for a car held by a person during a period (the holding period ) in an FBT year, means the percentage worked out using the formula:

	Number of business kilometres travelled by the car during the holding period	×	100%
	Total number of kilometres travelled by the car during the holding period

car
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

car benefit
means a benefit referred to in subsection 7(1) .

car expense,
in relation to a car, means an expense incurred in respect of:

(a) the registration of, or insurance in respect of, the car;

(b) repairs to or maintenance of the car; or

(c) fuel for the car.

car expense payment benefit
means an expense payment fringe benefit where the recipients expenditure is a Division 28 car expense.

car fringe benefit
means a fringe benefit that is a car benefit.

car loan benefit
means a loan fringe benefit where the loan was used by the recipient to:

(a) purchase a car; or

(b) pay a Division 28 car expense.

car parking benefit
means a benefit referred to in section 39A .

car parking fringe benefit
means a fringe benefit that is a car parking benefit.

car property benefit
means a property fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients property, that expenditure would have been a Division 28 car expense.

car records
(Omitted by No 145 of 1995)

car residual benefit
means a residual fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients benefit, that expenditure would have been a Division 28 car expense.

car substantiation declaration,
in relation to a car held by a person during a period (in this definition called the holding period ) in a year of tax, means a declaration, in a form approved by the Commissioner, for the purposes of paragraphs 19(1)(ca) , 24(1)(ea) , 44(1)(da) and 52(1)(da) , in relation to the car in relation to the holding period.

Chief Executive Centrelink
(Repealed by No 88 of 2013)

child
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

child care facility
means a facility at which a person receives, or is ready to receive, 2 or more children under the age of 6, not being associates of the person, for the purpose of minding, caring for or educating them for a day or part of a day without provision for residential care but does not include a facility at the place of residence of any of those children.

close relative,
in relation to a person, means:

(a) the spouse of the person;

(b) a child or parent of the person; or

(c) a parent of the person ' s spouse.

commercial parking station
, in relation to a particular day, means a permanent commercial car parking facility where any or all of the car parking spaces are available in the ordinary course of business to members of the public for all-day parking on that day on payment of a fee, but does not include a parking facility on a public street, road, lane, thoroughfare or footpath paid for by inserting money in a meter or by obtaining a voucher.

Commissioner
means the Commissioner of Taxation.

Commonwealth Bank housing loan
means an arm ' s length loan by the Commonwealth Bank of Australia made in the ordinary course of business to a member of the public, being a loan:

(a) for housing purposes; and

(b) the terms of which provide for:

(i) interest to be calculated on the daily balance of the loan; and

(ii) that interest to be added to the balance of the loan at monthly intervals.

company
includes any body or association, corporate or unincorporate, but does not include a partnership.

comparison time,
in relation to a residual fringe benefit, means:

(a) if the fringe benefit is constituted by a benefit to which subsection 46(2) applies - the start of the billing period referred to in that subsection in relation to the benefit; or

(b) if the fringe benefit is a period residual fringe benefit - the time when the recipients overall benefit started to be provided; or

(c) if the fringe benefit is an airline transport fringe benefit - the time when the transport starts; or

(d) otherwise - the time when the benefit is provided.

compensable work-related trauma
means work-related trauma suffered by an employee where:

(a) if there is no Australian workers ' compensation law that applies to the employment of the employee - if any Australian workers ' compensation law had applied to the employment of the employee, that law would have provided for compensation or other benefits for or in respect of the trauma; or

(b) in all cases - there is a workers ' compensation law that:

(i) applies to the employment of the employee; and

(ii) provides for compensation or other benefits for or in respect of the trauma.

contract of investment insurance
means a contract of life assurance insuring payment of money in the event that the life insured is alive on a specified date, whether or not the contract also insures the payment of money in any other event.

cost price:

(a) in relation to a car owned by a person, means:

(i) where the car was manufactured by the person - the amount for which the car could reasonably have been expected to have been sold by the person by wholesale under an arm ' s length transaction at or about the time when the car was applied to the person ' s own use; or

(ii) where neither subparagraph (i) nor (iii) applies, an amount equal to the sum of:

(A) the expenditure incurred by the person (other than expenditure in respect of registration or in respect of a tax on, or on a transfer of, registration) that is directly attributable to the acquisition or delivery of the car or, if subsection 7(6) applies in relation to the car, the leased car value of the car when the person first took the car on hire; and

(B) the amount of any additional expenditure incurred by the person for or in relation to the fitting of non-business accessories to the car at or about the time when the car was acquired by the person, reduced by the amount of any reimbursement of the whole or a part of that expenditure paid, at or about the time when the expenditure was incurred, by a recipient of a car benefit in relation to the car; or

(iii) where subparagraph (i) does not apply and the person was entitled to privileges or exemptions in relation to customs duty in respect of a transaction by which the person acquired the car or by which the person arranged for the fitting of non-business accessories to the car at or about the time when the car was acquired by the person, the amount that could reasonably have been expected to have been applicable under subparagraph (ii) if the person had not been entitled to those privileges to exemptions;

(b) in relation to a non-business accessory fitted to a car, means:

(i) where the accessory was manufactured by the person who held the car at the time of the fitting - the amount for which the accessory could reasonably have been expected to have been sold under an arm ' s length transaction by the person by wholesale at or about the time when the accessory was applied to the person ' s own use; and

(ii) where neither subparagraph (i) nor (iii) applies - the expenditure incurred, by a person other than a recipient of a car benefit in relation to the car, for or in relation to the fitting of the accessory, reduced by the amount of any reimbursement of the whole or a part of that expenditure paid at or about that time by a recipient of a car benefit in relation to the car; and

(iii) where subparagraph (i) does not apply and a person was entitled to privileges or exemptions in relation to customs duty in respect of a transaction by which the person acquired the accessory - the amount that could reasonably have been expected to have been applicable under subparagraph (ii) if the person had not been entitled to those privileges or exemptions; and

(c) in relation to the recipients property in relation to a property fringe benefit - means the expenditure incurred by the provider that is directly attributable to purchasing or obtaining delivery of the property.

counselling
includes the giving of advice or information in a seminar.

current employee
means a person who receives, or is entitled to receive, salary or wages.

current employer
means a person (including a government body) who pays, or is liable to pay, salary or wages, and includes:

(a) in the case of a partnership - each partner; and

(b) in the case of any other unincorporated association or body of persons - its manager or other principal officer.

current identical benefit,
in relation to an identical overall benefit in relation to a year of tax, means that identical overall benefit insofar as it was provided during the year of tax.

customs duty
means customs duty imposed under a law of the Commonwealth or of a Territory.

daily balance,
in relation to a loan, means the balance of the loan at the end of a day.

daylight period,
in relation to a day, means so much of a period on that day as occurs:

(a) after 7 a.m. on that day; and

(b) before 7 p.m. on that day.

debt waiver benefit
means a benefit referred to in section 14 .

debt waiver fringe benefit
means a fringe benefit that is a debt waiver benefit.

December quarter
means a quarter ending on 31 December.

declaration date,
in relation to an employer in relation to a year of tax, means the date of lodgment of the return of the fringe benefits taxable amount of the employer of the year of tax, or such later date as the Commissioner allows.

deductible entertainment expenditure
(Omitted by No 57 of 1993)

deductible expenses,
in relation to an allowance paid to an employee, means expenses incurred by the employee in respect of which a deduction is allowable to the employee under section 8-1 of the Income Tax Assessment Act 1997 (ignoring Divisions 28 , 32 and 900 of that Act).

deferred BAS payer
has the same meaning as in subsection 995-1(1) in the Income Tax Assessment Act 1997 .

depreciable property
(Omitted by No 57 of 1993)

Deputy Commissioner
means a Deputy Commissioner of Taxation.

disadvantaged person
means:

(a) a person who is intellectually, psychiatrically or physically handicapped; or

(b) a person who is in necessitous circumstances.

disease
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

Division 28 car expense
means a car expense as defined in section 28-13 of the Income Tax Assessment Act 1997 , but does not include a car expense covered by section 28-165 of that Act.

documentary evidence,
in relation to an expense incurred by a person, means a document that would constitute written evidence of the expense obtained in a way described in Subdivision 900-E of the Income Tax Assessment Act 1997 if the expense were a work expense, and Division 900 of that Act applied to the person.

domestic route
(Repealed by No 88 of 2013)

domestic services
includes:

(a) child care;

(b) gardening;

(c) home renovations, repairs or maintenance;

(d) house cleaning;

(e) nursing care; and

(f) preparation of meals.

dwelling
means a unit of accommodation constituted by, or contained in a building, being a unit that consists, in whole or in substantial part, of residential accommodation.

economy air fare,
in relation to a person being carried on a scheduled passenger air service operated by a carrier over a route, means:

(a) in a case where paragraph (b) does not apply - the standard air fare (other than a preferential air fare) charged by the carrier in respect of the scheduled air service; or

(b) in a case where the carrier charges children, students or blind persons a concessional air fare in respect of the air fare to which paragraph (a) applies and the person is eligible for such a concessional air fare - the concessional air fare concerned;

being, in either case, an air fare in relation to which no special booking conditions are attached.

educational institution
means a school, college or university.

elderly person
means a person who has attained the age of 60 years.

electronic signature
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

eligible car parking expense payment benefit
means an expense payment benefit where:

(a) the recipient is an employee or an associate of an employee; and

(b) the recipients expenditure is in respect of the provision of car parking facilities for a car on one or more days; and

(c) the following conditions are satisfied in relation to any of those days:

(i) on that day, the employee has a primary place of employment;

(ii) on that day, the car was parked for one or more daylight periods exceeding 4 hours in total at, or in the vicinity of, that primary place of employment;

(iii) the whole or a part of the recipients expenditure is in respect of the provision of the parking facilities to which that parking relates;

(iv) on that day, the car was used in connection with travel by the employee between the place of residence of the employee and that primary place of employment;

(v) the provision of parking facilities for the car during the period or periods is not taken, under the regulations, to be excluded from this definition;

(vi) the day is on or after 1 July 1993.

eligible dining facility,
in relation to an employer, means:

(a) a canteen, dining room or similar facility; or

(b) a caf é , restaurant or similar facility;

that is located on premises of the employer or, if the employer is a company, of the employer or of a company that is related to the employer.

eligible entertainment expenditure
(Omitted by No 57 of 1993)

eligible family member
means:

(a) in relation to an employee whose duties of employment require the employee to live away, for a period, from his or her normal residence:

(i) the employee; or

(ii) the spouse of the employee, or a child of the employee, being a spouse or child, as the case may be:

(A) who lived with the employee during that period; and

(B) whose usual place of residence during that period was the same as the usual place of residence of the employee; and

(b) in relation to a living-away-from-home allowance fringe benefit in relation to an employee, means:

(i) the employee; or

(ii) the spouse of the employee, or a child of the employee, being a spouse or child, as the case may be:

(A) in respect of whom the fringe benefit is paid;

(B) who lived with the employee during the period to which the fringe benefit relates; and

(C) whose usual place of residence during that period was the same as the usual place of residence of the employee.

eligible foreign remuneration
has the same meaning as in section 23AF of the Income Tax Assessment Act 1936 .

eligible incidental travel expense payment benefit
means an expense payment fringe benefit where:

(a) either:

(i) the recipients expenditure:

(A) is in respect of travel by the recipient away from the recipient ' s usual place of residence undertaken in the course of performing the duties of his or her employment, being expenditure in respect of accommodation, the purchase of food or drink or otherwise incidental to the travel; and

(B) relates solely to travel by the recipient in Australia; or

(ii) the recipients expenditure:

(A) is in respect of travel by the recipient away from the recipient ' s usual place of residence undertaken in the course of performing the duties of his or her employment, being expenditure in respect of the purchase of food or drink or otherwise incidental to the travel (except in respect of accommodation); and

(B) relates solely or principally to travel by the recipient outside Australia; and

(b) the payment or reimbursement, as the case may be, that constitutes the fringe benefit is in the nature of compensation to the recipient for the expenses that the recipient might reasonably be expected to have incurred in respect of the matters specified in sub-subparagraph (a)(i)(A) or (a)(ii)(A), as the case requires.

eligible overtime meal expense payment benefit
means an expense payment fringe benefit where:

(a) the recipients expenditure is incurred in respect of the purchase of food or drink in connection with overtime worked by the recipient; and

(b) the payment or reimbursement, as the case may be, that constitutes the fringe benefit is in the nature of compensation to the recipient for the expenses that the recipient might reasonably be expected to have incurred in respect of the purchase of food or drink in connection with that overtime.

eligible pre-commencement loan
means a loan made before 1 July 1986 at a rate of interest that:

(a) is specified in a document in existence at the time when the loan was made; and

(b) cannot be varied.

eligible premises,
in relation to entertainment, a meal, or food or drink, provided in respect of the employment of an employee of an employer, means:

(a) if the employer is a company - premises of the employer or of a company that is related to the employer; or

(b) in any other case - premises of the employer;

and includes, in either case, a location at or adjacent to a site at which the employee performs duties of that employment.

emergency
means an emergency involving any of the following matters:

(a) a natural disaster;

(b) a conflict involving an armed force;

(c) a civil disturbance;

(d) an accident;

(e) a serious illness;

(f) any similar matter.

emergency assistance,
in relation to a person, means assistance granted to the person where:

(a) the person is, or is at immediate risk of becoming, the victim of an emergency;

(b) the assistance is granted to the person solely in order to provide immediate relief;

(c) the assistance is in respect of all or any of the following matters:

(i) first aid or other emergency health care;

(ii) emergency meals or food supplies;

(iii) emergency clothing;

(iv) emergency transport;

(v) emergency accommodation;

(vi) emergency use of household goods;

(vii) temporary repairs;

(viii) any similar matter.

employee
means:

(a) a current employee;

(b) a future employee; or

(c) a former employee.

employee credit loan benefit,
in relation to a year of tax, means a loan fringe benefit in relation to an employee in relation to the year of tax where:

(a) the loan consists of the provision of credit to the employee in respect of:

(i) property sold; or

(ii) other benefits provided;

to the employee by the provider of the fringe benefit; and

(b) if the employee had, on the last day of the period during the year of tax when the employee was under an obligation to repay the whole or any part of the loan, incurred interest in respect of the loan in respect of that period, that interest would have been exclusively incurred in gaining or producing salary or wages of the employee in respect of the employment to which the fringe benefit relates.

employee share loan benefit,
in relation to a year of tax, means a loan fringe benefit in relation to an employee in relation to an employer in relation to the year of tax where:

(a) the sole purpose of the making of the loan is to enable the employee to acquire shares, or rights to acquire shares, in a company, being:

(i) the employer; or

(ii) an associate of the employer; and

(b) the shares or rights were beneficially owned by the employee at all times during the period during the year of tax when the employee was under an obligation to repay the whole or any part of the loan.

employee ' s share
of the taxable value of a fringe benefit has the meaning given by section 5F .

employer
means:

(a) a current employer;

(b) a future employer; or

(c) a former employer;

but does not include:

(d) the Commonwealth; or

(e) an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.

employment,
in relation to a person, means the holding of any office or appointment, the performance of any functions or duties, the engaging in of any work, or the doing of any acts or things that results, will result or has resulted in the person being treated as an employee.

entertainment
has the meaning given by section 32-10 of the Income Tax Assessment Act 1997 .

entertainment facility leasing expenses
for a person, means expenses incurred by the person in hiring or leasing:

(a) a corporate box; or

(b) boats, or planes, for the purpose of the provision of entertainment; or

(c) other premises, or facilities, for the purpose of the provision of entertainment;

but does not include so much of any of such expenses that:

(d) is attributable to the provision of food or drink; or

(e) is attributable to advertising and is an allowable deduction for the person under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 .

entity
(Repealed by No 58 of 2006)

entity
has the meaning given by section 960-100 of the Income Tax Assessment Act 1997 .

excluded fringe benefit,
in relation to an employee, employer and year of tax, has the meaning given by subsection 5E(3) .

exclusive employee airline transport benefit
(Repealed by No 88 of 2013)

exclusive employee expense payment benefit
means an expense payment fringe benefit where the recipients expenditure is exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates and is not expenditure in respect of interest.

exclusive employee property benefit
means a property fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients property, that expenditure would have been exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates.

exclusive employee residual benefit
means a residual fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients benefit, that expenditure would have been exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates.

exempt accommodation component,
in relation to a living-away-from-home allowance fringe benefit, means so much of the accommodation component as is equal to the total of the expenses that:

(a) are incurred by the employee for that accommodation; and

(b) are substantiated under section 31G .

exempt food component
has the meaning given by section 31H .

expense payment benefit
means a benefit referred to in section 20 .

expense payment fringe benefit
means a fringe benefit that is an expense payment benefit.

extended travel airline transport benefit
(Repealed by No 88 of 2013)

extended travel expense payment benefit
means an expense payment fringe benefit where:

(a) the recipient ' s expenditure is in respect of travel outside Australia and involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights; or

(b) the following conditions are satisfied:

(i) the recipients expenditure is in respect of travel by the recipient within Australia that involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights;

(ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;

but does not include a car expense payment benefit.

extended travel property benefit
means a property fringe benefit where:

(a) the recipients property is in respect of travel outside Australia and involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights; or

(b) the following conditions are satisfied:

(i) the recipients property is provided in respect of travel by the recipient within Australia that involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights;

(ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;

but does not include a car property benefit.

extended travel residual benefit
means a residual fringe benefit where:

(a) the recipients benefit is in respect of travel outside Australia and involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights; or

(b) the following conditions are satisfied:

(i) the recipients benefit consists of, or is in respect of, travel by the recipient within Australia that involves the recipient being away from the recipient ' s usual place of residence for a continuous period including more than 5 nights;

(ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;

but does not include a car residual benefit.

external administrator
has the same meaning as in the Payment Systems and Netting Act 1998 .

external expense payment fringe benefit
means an expense payment fringe benefit other than an in-house expense payment fringe benefit.

external non-period residual fringe benefit
means a non-period residual fringe benefit other than an in-house residual fringe benefit.

external period residual fringe benefit
means a period residual fringe benefit other than an in-house residual fringe benefit.

external property fringe benefit,
in relation to an employer, means a property fringe benefit in relation to the employer other than an in-house property fringe benefit.

Families Department
has the meaning given by the Income Tax Assessment Act 1997 .

family member,
in relation to a benefit provided to an employee, or to an associate of an employee, in respect of the employment of the employee, means:

(a) the employee;

(b) the spouse of the employee; or

(c) a child of the employee.

FBT year
means a year beginning on 1 April.

fitting,
in relation to a non-business accessory, includes the acquisition of the accessory.

food component,
in relation to a living-away-from-home allowance fringe benefit, means so much (if any) of the fringe benefit as might reasonably be concluded to be compensation for expenses to be incurred by the employee for food or drink for eligible family members during the period to which the fringe benefit relates.

foreign earnings
has the same meaning as in section 23AG of the Income Tax Assessment Act 1936 .

foreign income deduction
(Repealed by No 143 of 2007 )

foreign source deduction
(Omitted by No 48 of 1991)

former employee
means a person who has been a current employee.

former employer
means a person who has been a current employer.

fringe benefit,
in relation to an employee, in relation to the employer of the employee, in relation to a year of tax, means a benefit:

(a) provided at any time during the year of tax; or

(b) provided in respect of the year of tax;

being a benefit provided to the employee or to an associate of the employee by:

(c) the employer; or

(d) an associate of the employer; or

(e) a person (in this paragraph referred to as the arranger ) other than the employer or an associate of the employer under an arrangement covered by paragraph (a) of the definition of arrangement between:

(i) the employer or an associate of the employer; and

(ii) the arranger or another person; or

(ea) a person other than the employer or an associate of the employer, if the employer or an associate of the employer:

(i) participates in or facilitates the provision or receipt of the benefit; or

(ii) participates in, facilitates or promotes a scheme or plan involving the provision of the benefit;

and the employer or associate knows, or ought reasonably to know, that the employer or associate is doing so;

in respect of the employment of the employee, but does not include:

(f) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936 ; or

(g) a benefit that is an exempt benefit in relation to the year of tax; or

(h) a benefit constituted by the acquisition of an ESS interest under an employee share scheme (within the meaning of the Income Tax Assessment Act 1997 ) to which Subdivision 83A-B or 83A-C of that Act applies; or

(ha) a benefit constituted by the acquisition of money or property by an employee share trust (within the meaning of the Income Tax Assessment Act 1997 ); or

(haa) - (hc) (Repealed by No 133 of 2009)

(hd) (Repealed by No 70 of 2015)

(j) a benefit constituted by:

(i) the making of a contribution to a superannuation fund (as defined by the Income Tax Assessment Act 1997 ) that the person making the contribution had reasonable grounds for believing was a complying superannuation fund (as defined by that Act) for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); or

(ii) the making of a contribution to a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997 ) where:

(A) the contribution is for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); and

(B) the employee is a temporary resident (within the meaning of the Income Tax Assessment Act 1997 ) when the contribution is made; or

(iii) the making of a payment of money to an RSA (within the meaning of the Retirement Savings Accounts Act 1997 ) that is held by the employee; or

(k) a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997 ); or

(ka) - (kb) (Repealed by No 15 of 2007)

(l) a payment covered by section 26AF or 26AFA of the Income Tax Assessment Act 1936 ; or

(la) an early retirement scheme payment (within the meaning of the Income Tax Assessment Act 1997 ); or

(lb) a genuine redundancy payment (within the meaning of the Income Tax Assessment Act 1997 ); or

(lc) an employment termination payment (within the meaning of the Income Tax Assessment Act 1997 ); or

(ld) a payment that would be an employment termination payment (within the meaning of the Income Tax Assessment Act 1997 ) apart from paragraph 82-130(1)(b) of that Act; or

(le) any of the following payments, if they would be employment termination payments (within the meaning of the Income Tax Assessment Act 1997 ) apart from paragraph 82-130(1)(b) and section 82-135 of that Act:

(i) an unused annual leave payment (within the meaning of that Act);

(ii) an unused long service leave payment (within the meaning of that Act);

(iii) a payment covered by Subdivision 83-D (Foreign termination payments) of that Act;

(iv) a payment covered by paragraph 82-135(g) of that Act;

(v) a payment of an annuity, or a supplement, covered by section 27H of the Income Tax Assessment Act 1936 ; or

(m) consideration of a capital nature for, or in respect of:

(i) a legally enforceable contract in restraint of trade by a person; or

(ii) personal injury to a person; or

(ma) a payment, within the meaning of subsection 104-255(7) of the Income Tax Assessment Act 1997 , of a carried interest of a kind referred to in subsection 104-255(1) of that Act; or

(mb) a grant or acquisition of such a carried interest, or of an entitlement to such a payment; or

(n) a payment of an amount that, under any provision of the Income Tax Assessment Act 1936 , is deemed to be a dividend paid to the recipient; or

(p) a payment made, or liability incurred, to a person to the extent that the payment or liability is non-assessable non-exempt income (within the meaning of the Income Tax Assessment Act 1997 ) of the person because of subsection 26-35(4) of that Act; or

(q) a benefit constituted by the conferral of a present entitlement to, or a distribution of, income or capital to the extent that subsection 271-105(1) in Schedule 2F to the Income Tax Assessment Act 1936 would prevent the inclusion of the amount or value of the income or capital in assessable income, assuming that it would otherwise be so included; or

(r) anything done in relation to a shareholder in a private company (as those terms are defined in section 6 of the Income Tax Assessment Act 1936 ), or an associate of such a shareholder, that causes (or will cause) the private company to be taken under Division 7A of Part III of that Act to pay the shareholder or associate a dividend; or

(s) a loan (within the meaning of section 109D of the Income Tax Assessment Act 1936 ), if:

(i) a dividend is not taken to be paid under that section in relation to the loan, but would be if section 109N of that Act were disregarded; or

(ii) an amount is not included, as if it were a dividend, in the assessable income of an entity under section 109XB of that Act in relation to the loan, but would be if section 109N of that Act were disregarded.

fringe benefits tax
or tax means tax imposed by the Fringe Benefits Tax Act 1986 .

fringe benefits taxable amount
has the meaning given by section 5B .

future employee
means a person who will become a current employee.

future employer
means a person who will become a current employer.

general interest charge
means the charge worked out under Part IIA of the Taxation Administration Act 1953 .

government body
means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory.

GST-creditable benefit
has the meaning given by section 149A .

health care
means any examination, test or form of care (whether therapeutic, preventative or rehabilitative) that is related to the physiological or psychological health of a person and, without limiting the generality of the foregoing, includes:

(a) the supply, maintenance or repair of:

(i) an artificial limb or other artificial substitute; or

(ii) a medical, surgical or similar aid or appliance used by a person; and

(b) the supply of drugs or other property in connection with such an examination, test or form of care.

health promotion charity
(Repealed by No 169 of 2012)

housing benefit
means a benefit referred to in section 25 .

housing fringe benefit
means a fringe benefit that is a housing benefit.

housing right,
in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, insofar as that lease or licence subsists at a time when the unit of accommodation is the person ' s usual place of residence.

hydrogen fuel cell electric vehicle
has the meaning given by subsection 8A(4) .

identical benefit,
in relation to the recipients benefit in relation to a residual fringe benefit, means another benefit that is the same in all respects, except for differences (if any) that are minimal or insignificant and do not affect the value of the other benefit.

identical overall benefit,
in relation to the recipients overall benefit in relation to a period residual fringe benefit, means a benefit that is the same in all respects as the recipients overall benefit (except for any differences that are minimal or insignificant and do not affect the value of the benefit).

identical property,
in relation to the recipients property in relation to a property fringe benefit, means other property that is the same in all respects, including physical characteristics, quality and reputation, except for differences (if any) that are minimal or insignificant and do not affect the value of the property.

incorporated company
means a company being a body corporate.

individual fringe benefits amount
for a year of tax in respect of the employment of an employee by an employer has the meaning given by section 5E .

individual quasi-fringe benefits amount
for a year of tax in respect of the employment of an employee by an employer has the meaning given by subsection 135Q(3) .

industrial instrument
means a law of the Commonwealth or of a State or Territory or an award, order, determination or industrial agreement in force under any such law.

in-house expense payment fringe benefit
means:

(a) an in-house property expense payment fringe benefit; or

(b) an in-house residual expense payment fringe benefit.

in-house fringe benefit
means:

(a) an in-house expense payment fringe benefit;

(b) an in-house property fringe benefit; or

(c) an in-house residual fringe benefit.

in-house health care facility,
in relation to an employer, means a clinic, surgery, first-aid station or similar facility that is:

(a) operated wholly or principally for providing health care in respect of compensable work-related trauma suffered:

(i) in any case - by employees of the employer; or

(ii) if the employer is a company - by employees of the employer or by employees of a company that is related to the employer; and

(b) located:

(i) on premises of the employer or, if the employer is a company, of the employer or of a company that is related to the employer; or

(ii) at or adjacent to a place where employees of the employer or, if the employer is a company, of the employer or of a company that is related to the employer (other than members of the staff of the facility) perform the duties of their employment.

in-house non-period residual fringe benefit
means an in-house residual fringe benefit that is not provided during a period.

in-house period residual fringe benefit
means an in-house residual fringe benefit that is provided during a period.

in-house property expense payment fringe benefit,
in relation to an employer, means an expense payment fringe benefit in relation to the employer where:

(a) the recipients expenditure was incurred in respect of the provision of tangible property by a person (in this definition called the property provider );

(b) the provision of the property is a property benefit;

(c) if the property provider is the employer or an associate of the employer - at or about the provision time, the property provider carried on a business that consisted of or included the provision of identical or similar property principally to outsiders;

(d) if the property provider is not the employer or an associate of the employer:

(i) the property was acquired by the property provider from the employer or an associate of the employer (which employer or associate is in this definition called the seller ); and

(ii) at or about the provision time, both the property provider and the seller carried on a business that consisted of or included the provision of identical or similar property principally to outsiders; and

(e) documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date.

in-house property fringe benefit,
in relation to an employer, means a property fringe benefit in relation to the employer in respect of tangible property:

(a) where both of the following conditions are satisfied:

(i) the provider is the employer or an associate of the employer; and

(ii) at or about the provision time, the provider carried on a business that consisted of or included the provision of identical or similar property principally to outsiders; or

(b) where all of the following conditions are satisfied:

(i) the provider is not the employer or an associate of the employer;

(ii) the property was acquired by the provider from the employer or an associate of the employer (which employer or associate is in this definition called the seller ); and

(iii) at or about the provision time, both the provider and the seller carried on a business that consisted of or included the provision of identical or similar property principally to outsiders.

in-house residual expense payment fringe benefit,
in relation to an employer, means an expense payment fringe benefit in relation to the employer where:

(a) the recipients expenditure was incurred in respect of the provision of a residual benefit (other than a benefit provided under a contract of investment insurance) by a person (in this definition called the residual benefit provider );

(b) if the residual benefit provider is the employer or an associate of the employer - at or about the time that, if the residual benefit had been a residual fringe benefit, would have been the comparison time, the residual benefit provider carried on a business that consisted of or included the provision of identical or similar benefits principally to outsiders;

(c) if the residual benefit provider is not the employer or an associate of the employer:

(i) the residual benefit provider purchased the benefit from the employer or an associate of the employer (which employer or associate is in this definition called the seller ); and

(ii) at or about the time that, if the residual benefit had been a residual fringe benefit, would have been the comparison time, both the residual benefit provider and the seller carried on a business that consisted of or included the provision of identical or similar benefits principally to outsiders; and

(d) documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date.

in-house residual fringe benefit,
in relation to an employer, means a residual fringe benefit in relation to the employer:

(a) where both of the following conditions are satisfied:

(i) the provider is the employer or an associate of the employer;

(ii) at or about the comparison time, the provider carried on a business that consisted of or included the provision of identical or similar benefits principally to outsiders; or

(b) where all of the following conditions are satisfied:

(i) the provider is not the employer or an associate of the employer;

(ii) the provider purchased the benefit from the employer or an associate of the employer (which employer or associate is in this definition called the seller );

(iii) at or about the comparison time, both the provider and the seller carried on a business that consisted of or included the provision of identical or similar benefits principally to outsiders;

but does not include a benefit provided under a contract of investment insurance.

injury
means any physical or mental injury.

in respect of,
in relation to the employment of an employee, includes by reason of, by virtue of, or for or in relation directly or indirectly to, that employment.

intangible property
means:

(a) real property;

(b) a chose in action; and

(c) any other kind of property other than tangible property;

but does not include:

(d) a right arising under a contract of insurance; or

(e) a lease or licence in respect of real property or tangible property.

interest,
in relation to a loan, includes a payment in the nature of interest.

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

Note:

See also section 2B of the Acts Interpretation Act 1901 .

international aircrew expense payment benefit
means an expense payment fringe benefit where the recipients expenditure:

(a) is in respect of travel by the recipient in the course of performing the duties of the recipient ' s employment as the pilot, flight engineer, flight attendant, or other member of the crew, of an aircraft, being expenditure in respect of accommodation, the purchase of food or drink or otherwise incidental to the travel; and

(b) relates to travel by the recipient outside Australia.

international aircrew property benefit
means a property fringe benefit where the recipients property:

(a) is in respect of travel by the recipient in the course of performing the duties of the recipient ' s employment as the pilot, flight engineer, flight attendant or other member of the crew, of an aircraft, being property that is:

(i) food or drink;

(ii) in respect of accommodation; or

(iii) otherwise incidental to the travel; and

(b) relates to travel by the recipient outside Australia.

international aircrew residual benefit
means a residual fringe benefit where the recipients benefit:

(a) is in respect of travel by the recipient in the course of performing the duties of the recipient ' s employment as the pilot, flight engineer, flight attendant or other member of the crew of an aircraft, being a benefit that is in respect of accommodation or a benefit that is otherwise incidental to the travel; and

(b) relates to travel by the recipient outside Australia.

international route
(Repealed by No 88 of 2013)

law,
in relation to a foreign country, means a law of that country, or of any part of, or place in, that country.

lease
includes sub-lease.

leased
means let on hire (including a letting on hire that is described in the relevant agreement as a lease) under an agreement other than a hire-purchase agreement.

leased car value,
in relation to a car held but not owned by a person at a particular time, means:

(a) in a case to which paragraph (b) does not apply - the amount that the person could reasonably be expected to have been required to pay to purchase the car from the owner at that time under an arm ' s length transaction; or

(b) if the person commenced to lease the car at that time from a lessor who purchased the car at or about that time - the cost price of the car to the lessor.

liability to the Commonwealth
means a liability to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration.

liquidator,
in relation to a company, means a person who, whether or not appointed as liquidator, is required by law to carry out the winding up of the company.

living-away-from-home allowance benefit
means a benefit referred to in section 30 .

living-away-from-home allowance fringe benefit
means a fringe benefit that is living-away-from-home allowance benefit.

living-away-from-home food fringe benefit
means:

(a) an expense payment fringe benefit provided in respect of the employment of an employee where:

(i) the recipients expenditure was incurred in respect of food or drink; and

(ii) the food or drink was not for consumption while the employee was undertaking travel in the course of performing the duties of that employment; and

(iii) the food or drink was for consumption by eligible family members at a time when the duties of that employment required the employee to live away from his or her normal residence; or

(b) a property fringe benefit provided in respect of the employment of an employee where:

(i) the recipients property is food or drink; and

(ii) the food or drink was not for consumption while the employee was undertaking travel in the course of performing the duties of that employment; and

(iii) the food or drink was for consumption by eligible family members at a time when the duties of that employment required the employee to live away from his or her normal residence.

loan
includes:

(a) an advance of money;

(b) the provision of credit or any other form of financial accommodation;

(c) the payment of an amount for, on account of, on behalf of or at the request of a person where there is an obligation (whether expressed or implied) to repay the amount; and

(d) a transaction (whatever its terms or form) which in substance effects a loan of money.

loan benefit
means a benefit referred to in subsection 16(1) .

loan fringe benefit
means a fringe benefit that is a loan benefit.

log book records,
in relation to a car held by a person (in this definition called the holder ), in relation to a period, means a daily log book or similar document in which, in respect of each business journey:

(a) that is undertaken in the car during the period; and

(b) that the holder, or a person acting on behalf of the holder, chooses to record in the document for the purpose of demonstrating the pattern of use of the car during the period;

an entry setting out particulars of:

(c) the date on which the journey began and the date on which it ended; and

(d) the respective odometer readings of the car at the beginning and end of the journey; and

(e) the number of kilometres travelled by the car in the course of the journey; and

(f) the purpose or purposes of the journey;

(g) (Omitted by No 145 of 1995)

(h) (Omitted by No 145 of 1995)

(j) (Omitted by No 145 of 1995)

is made in the English language at, or as soon as reasonably practicable after, the end of the journey.

long service award benefit,
in relation to an employee of an employer, means a benefit provided to the employee, in respect of the employment of the employee, in, or in respect of, a year of tax solely by way of an award in recognition of the existence of a recognised long service period in relation to the employee that is not less than 15 years, but does not include:

(a) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936 ;

(b) a benefit provided under a non-arm ' s length arrangement; or

(c) a benefit provided under an arrangement where, having regard to:

(i) the form and substance of the arrangement;

(ii) the matters taken into account in determining the period of recognised long service leave recognised by the award; and

(iii) the eligibility of other employees of the employer to be awarded benefits in recognition of the existence of recognised long service periods;

it would be concluded that the arrangement, or any part of the arrangement, was entered into by any of the parties to the arrangement for the sole or dominant purpose of enabling the employer to obtain the benefit of the application of section 58Q .

long service leave
means:

(a) long service leave;

(b) long leave;

(c) furlough;

(d) extended leave; or

(e) leave of a similar kind (however described).

low business kilometre car
(Omitted by No 145 of 1995)

meal entertainment benefit
means a benefit that is a meal entertainment benefit because of section 37AC .

meal entertainment fringe benefit
means a fringe benefit that is a meal entertainment benefit.

meal entitlement day,
in relation to a meal provided in a year of tax, in respect of the employment of an employee, to a person (in this definition referred to as the recipient ) being the employee or an associate of the employee, means a day in respect of which:

(a) in respect of the employment of the employee, the recipient was entitled to be provided (whether without charge or otherwise) with residential accommodation; and

(b) either of the following subparagraphs applies:

(i) the recipient was entitled, pursuant to the provisions of an industrial instrument in respect of the employment of the employee, to be provided (whether without charge or otherwise) with not fewer than 2 meals on that day;

(ii) the following conditions are satisfied:

(A) under an arrangement that was in force during the whole or a part of the year of tax (which whole or part is in this subparagraph referred to as the arrangement period ) in respect of the employment of the employee, the recipient was entitled to be provided (whether without charge or otherwise) with not fewer than 2 meals on that day;

(B) during the arrangement period, the recipient was also entitled under the arrangement to be provided (whether without charge or otherwise) with not fewer than 2 meals on each day during the arrangement period that was a working day in relation to the employee;

(C) pursuant to the arrangement, the recipient was ordinarily provided (whether without charge or otherwise) with not fewer than 2 meals on the days referred to in sub-subparagraph (B).

migrant language training,
in relation to a person, means a course attended by the person where:

(a) at the time of attending the course, the person is, or intends to become, an immigrant to Australia; and

(b) the course is designed to:

(i) teach the English language; or

(ii) impart an understanding of the rights and duties of an Australian citizen and of the way of living of the Australian people;

to persons whose first language is not English.

motor vehicle
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

natural person
does not include a natural person in the capacity of trustee.

nominated business percentage
(Omitted by No 145 of 1995)

non-arm ' s length arrangement
means an arrangement other than an arm ' s length arrangement.

non-business accessory,
in relation to a car, means an accessory fitted to the car, whether at the factory where the car was assembled or at some other place, other than an accessory required to meet the special needs of any business operations in relation to which the car is used.

non-deductible entertainment expenditure
means a loss or outgoing to the extent to which:

(a) section 32-5 of the Income Tax Assessment Act 1997 applies to it, or would apply if it were incurred in producing assessable income; and

(b) apart from that section, it would be deductible under section 8-1 of that Act, or would be if it were incurred in producing assessable income;

(on the assumption that section 32-20 of the Income Tax Assessment Act 1997 had not been enacted).

non-deductible exempt entertainment expenditure
means non-deductible entertainment expenditure to the extent to which it is not incurred in producing assessable income.

non-profit company
means a company that is not carried on for the purposes of profit or gain to its individual members and is, by the terms of the company ' s constituent document, prohibited from making any distribution, whether in money, property or otherwise, to its members.

normal residence,
in relation to an employee, means:

(a) if the employee ' s usual place of residence is in Australia - the employee ' s usual place of residence; or

(b) otherwise - either:

(i) the employee ' s usual place of residence; or

(ii) the place in Australia where the employee usually resides when in Australia.

notional amount of interest,
in relation to a loan in relation to a year of tax, means the amount of interest that would have accrued on the loan in respect of the year of tax if the interest were calculated on the daily balance of the loan at:

(a) where the loan is an eligible pre-commencement loan:

(i) the statutory interest rate in relation to the time when the loan was made; or

(ii) the statutory interest rate in relation to the year of tax;

whichever is the less;

(b) where the loan is not an eligible pre-commencement loan, was made before 3 April 1986 and is a housing loan relating to a dwelling:

(i) the statutory interest rate in relation to the year of tax; or

(ii) 13.5% per annum;

whichever is the less; or

(c) in any other case - the statutory interest rate in relation to the year of tax.

notional taxable value,
in relation to a benefit provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer, means the amount that, if it were assumed that:

(a) in the case of a car benefit - the car benefit was a residual benefit; and

(b) in all cases - the benefit was a fringe benefit in relation to the employer in relation to the year of tax;

would be the taxable value of the fringe benefit in relation to the year of tax.

notional tax amount
has the meaning given by section 110 .

notional value,
in relation to the provision of property or another benefit to a person, means the amount that the person could reasonably be expected to have been required to pay to obtain the property or other benefit from the provider under an arm ' s length transaction.

obligation,
in relation to the payment or repayment of an amount, includes an obligation that is not enforceable by legal proceedings.

odometer records,
in relation to a car, in relation to a period, means a document in which particulars of:

(a) the odometer reading of the car at the commencement of the period; and

(b) the odometer reading of the car at the end of the period; and

(c) if paragraph 162K(2)(b) or 162L(2)(b) applies with effect from a particular date - the odometer readings of both the replacement car and of the original car referred to in that paragraph, as at that date;

(d) (Omitted by No 145 of 1995)

(e) (Omitted by No 145 of 1995)

are entered in the English language, at, or as soon as reasonably practicable after, the respective times to which those odometer readings relate.

offence against this Act
includes an offence against:

(a) the Crimes Act 1914 ; or

(b) the Taxation Administration Act 1953 ;

relating to this Act.

officer
means a person appointed or engaged under the Public Service Act 1999 .

once-only deduction,
in relation to expenditure, means a deduction in a year of income in respect of a percentage of the expenditure where no deduction is allowable in respect of a percentage of the expenditure in any other year of income.

original assessment date
means:

(a) in relation to an assessment other than an amended assessment - the day on which the assessment was made; and

(b) in relation to an assessment being the first or a subsequent amendment of an assessment to which paragraph (a) applies - the day on which the original assessment was made.

outsider,
in relation to the employment of an employee of an employer, means a person not being:

(a) an employee of the employer;

(b) an employee of an associate of the employer;

(c) an employee of a person (in this definition referred to as the provider ) other than the employer or an associate of the employer who provides benefits to, or to associates of, employees of the employer or an associate of the employer under an arrangement between:

(i) the employer or an associate of the employer; and

(ii) the provider or another person; or

(d) an associate of an employee to whom any of the preceding paragraphs apply.

parent
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

period residual fringe benefit
means a residual fringe benefit that is provided during a period.

person
includes:

(a) a body politic;

(b) a body corporate;

(c) a partnership;

(d) any other unincorporated association or body of persons; and

(e) a person in the capacity of trustee.

personal services
includes services as a personal secretary or chauffeur.

place of residence
, in relation to a person, means:

(a) a place at which the person resides; or

(b) a place at which the person has sleeping accommodation;

whether on a permanent or temporary basis and whether or not on a shared basis.

plug-in hybrid electric vehicle
has the meaning given by subsection 8A(5) .

preferential air fare
means an air fare charged by a person in respect of travel over a route, being an air fare the payment of which entitles the person travelling to benefits to which some of the other passengers on the same flight are not entitled.

primary place of employment
, in relation to an employee in relation to a day, means business premises, or associated premises, of the employer of the employee, or of an associate of the employer, where:

(a) if the employee performed duties of his or her employment on that day - on that day; or

(b) in any other case - on the most recent day before that day on which the employee performed duties of his or her employment;

those premises are or were:

(c) the sole or primary place of employment of the employee; or

(d) otherwise the sole or primary place from which or at which the employee performs duties of his or her employment.

private use,
in relation to a motor vehicle, in relation to an employee or an associate of an employee, means any use of the motor vehicle by the employee or associate, as the case may be, that is not exclusively in the course of producing assessable income of the employee.

producing assessable income
includes:

(a) gaining assessable income; or

(b) carrying on a business for the purpose of gaining or producing assessable income.

property
means:

(a) intangible property; and

(b) tangible property.

property benefit
means a benefit referred to in section 40 , but does not include a benefit that is a benefit by virtue of a provision of Subdivision A of Divisions 2 to 10 (inclusive) of Part III .

property fringe benefit
means a fringe benefit that is a property benefit.

provide
:

(a) in relation to a benefit - includes allow, confer, give, grant or perform; and

(b) in relation to property - means dispose of (whether by sale, gift, declaration of trust or otherwise):

(i) if the property is a beneficial interest in property but does not include legal ownership - the beneficial interest; or

(ii) in any other case - the legal ownership of the property.

provider
, in relation to a benefit, means the person who provides the benefit.

providers portion,
in relation to an expense payment fringe benefit, means whichever of the following amounts is applicable:

(a) the amount of the payment referred to in paragraph 20(a) reduced by the amount of the recipients contribution;

(b) the amount of the reimbursement referred to in paragraph 20(b).

providers published air fare
(Repealed by No 88 of 2013)

provision time,
in relation to the provision of property, means the time when the property is provided.

qualifying air fare
(Repealed by No 88 of 2013)

quarter
means a period of 3 calendar months commencing on 1 January, 1 April, 1 July or 1 October.

rebatable employer
has the meaning given by section 65J .

recipient,
in relation to a benefit, means the person to whom the benefit is provided.

recipients allowance
(Repealed by No 142 of 2012)

recipients allowance period
(Repealed by No 142 of 2012)

recipients benefit,
in relation to a residual benefit, means the benefit to which the residual benefit relates.

recipients contribution:

(a) in relation to a car parking fringe benefit, a property fringe benefit, a residual fringe benefit or a board fringe benefit, being a fringe benefit provided in respect of the employment of an employee of an employer, means the amount of any consideration paid to the provider or to the employer by the recipient or by the employee in respect of the provision of the recipients parking, the recipients property, the recipients benefit or the recipients meal, as the case may be, reduced by the amount of any reimbursement paid to the recipient in respect of that consideration; and

(b) in relation to an expense payment fringe benefit provided in respect of the employment of an employee of an employer, being a fringe benefit to which paragraph 20(a) applies - the amount paid to the provider or to the employer by the recipient or by the employee in respect of the provision of the fringe benefit.

recipients current benefit,
in relation to a period residual fringe benefit in relation to a year of tax, means the benefit to which the fringe benefit relates, insofar as that benefit was provided during the year of tax.

recipients current housing right,
in relation to a housing fringe benefit in relation to a year of tax, means the housing right to which the fringe benefit relates, insofar as that housing right subsisted during the year of tax.

recipients expenditure,
in relation to an expense payment benefit, means the expenditure incurred by the recipient as mentioned in paragraph 20(a) or (b), as the case requires.

recipients meal,
in relation to a board fringe benefit, means the meal to which the fringe benefit relates.

recipients overall benefit,
in relation to a period residual fringe benefit in relation to a year of tax, means the benefit to which the fringe benefit relates, including that benefit as it was or will be provided at any time outside the year of tax.

recipients overall housing right,
in relation to a housing fringe benefit in relation to a year of tax, means the housing right to which the fringe benefit relates, including that housing right as it subsisted, or will subsist, outside the year of tax.

recipients parking,
in relation to a car parking fringe benefit, means the provision of the parking facilities to which the benefit relates.

recipients portion,
in relation to an expense payment fringe benefit, means the recipients expenditure reduced by whichever of the following amounts is applicable:

(a) the amount of the payment referred to in paragraph 20(a) reduced by the amount of the recipients contribution;

(b) the amount of the reimbursement referred to in paragraph 20(b) .

recipients property,
in relation to a property benefit, means the property to which the benefit relates.

recipients rent,
in relation to a housing fringe benefit in relation to an employee of an employer in relation to a year of tax, means the amount of any rent or other consideration paid to the provider or to the employer by the recipient or the employee in respect of the subsistence, during the year of tax, of the recipients housing right reduced by the amount of any reimbursement paid to the recipient in respect of that consideration.

recipients transport
(Repealed by No 88 of 2013)

recipients unit of accommodation,
in relation to a housing fringe benefit, means the unit of accommodation to which the fringe benefit relates.

recognised long service period,
in relation to an employee of an employer, means:

(a) if the employee has an entitlement to long service leave under:

(i) a law of the Commonwealth, a State, a Territory or a foreign country;

(ii) an award, order, determination or industrial agreement in force under any such law;

(iii) a scheme or arrangement by reason of the existence and nature of which the employer has secured an exemption from obligations to comply with any such law relating to long service leave;

(iv) a contract of employment; or

(v) the terms of appointment to an office;

the period by reference to which that long service leave is determined;

(b) if:

(i) long service leave may be made available to the employee as a privilege; and

(ii) the availability of that leave is determined by reference to matters similar to matters by reference to which an entitlement of the kind referred to in paragraph (a) is ordinarily determined;

the period by reference to which that long service leave is determined; or

(c) in any other case:

(i) the period for which the employee has been employed by the employer; or

(ii) such longer period of employment (whether with that employer or any other employer) as might reasonably be expected to be taken into account in determining long service leave if the employee had an entitlement to long service leave.

recreation
includes:

(a) amusement;

(b) sport or similar leisure-time pursuits; and

(c) recreation or amusement provided on, or by means of, a vehicle, ship, vessel or aircraft.

recreational facility
means a facility for recreation, but does not include a facility for accommodation or a facility for drinking or dining.

reducible fringe benefit
has the meaning given by section 65CC .

registered charity
means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.

registered health promotion charity
means an institution that is:

(a) a registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 13 of the table in subsection 25-5(5) of that Act.

registered public benevolent institution
means an institution that is:

(a) a registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 14 of the table in subsection 25-5(5) of that Act.

registered religious institution
means an institution that is:

(a) a registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25-5(5) of that Act.

registered tax agent
has the meaning given by subsection 90-1(1) of the Tax Agent Services Act 2009 .

reimburse
includes any act having the effect or result, direct or indirect, of a reimbursement.

relative
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

relevant car documents
(Omitted by No 139 of 1987)

religious practitioner
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

remote area housing benefit
has the meaning given by subsection 58ZC(2) .

remote area housing fringe benefit
(Repealed by No 52 of 2000)

rent index number

(a) in relation to a quarter in relation to a State or Territory - means the index number for the rent sub-group of the Consumer Price Index published by the Australian Statistician in respect of that quarter for the capital city of that State or Territory; or

(b) in relation to a quarter in relation to Australia - means the index number for the rent sub-group of the Consumer Price Index, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.

reportable fringe benefits amount
for a year of income in respect of the employment of an employee by an employer has the meaning given by section 135P or 135Q (as appropriate).

reportable fringe benefits total
of an employee for a year of income has the meaning given by section 135N .

residential fuel
means any form of fuel (including electricity) for use for domestic purposes.

residual benefit
means a benefit that is a residual benefit by virtue of section 45 .

residual fringe benefit
means a fringe benefit that is a residual benefit.

retention period,
in relation to a statutory evidentiary document in relation to an employer in relation to a year of tax, means the period that:

(a) commences on:

(i) where the statutory evidentiary document is maintained by or on behalf of the employer - the day on which the document commences to be maintained; or

(ii) in any other case - the day on which the statutory evidentiary document is given to the employer; and

(b) ends:

(i) in a case to which subparagraph (ii) does not apply - at the end of the period of 5 years commencing on the original assessment date in relation to an assessment of the fringe benefits taxable amount of the employer of the year of tax; or

(ii) if, at the end of that period of 5 years, an objection, or a request for amendment of an assessment (not being an objection) relating to a matter, or matters including a matter, to which the statutory evidentiary document is relevant, or a review or appeal arising out of such an objection, has not been determined or otherwise finally disposed of - on the day on which the objection (and any review or appeal arising out of it), the request, or review or appeal (and any appeal or further appeal arising out of it), as the case may be, is determined or so disposed of.

safety award benefit,
in relation to an employee of an employer, means a benefit provided to the employee, in respect of the employment of the employee, solely by way of an award in recognition of the special achievements of the employee, or of the employee and another person or persons, in occupational health matters, or in occupational safety matters, relating to the employment of the employee, or of the employee and that other person or persons, but does not include:

(a) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936 ;

(b) a benefit provided under a non-arm ' s length arrangement; or

(c) a benefit provided under an arrangement where, having regard to:

(i) the form and substance of the arrangement;

(ii) the achievements recognised by the award; and

(iii) the eligibility of other employees of the employer to be awarded benefits in recognition of their special achievements in occupational health matters or in occupational safety matters;

it would be concluded that the arrangement, or any part of the arrangement, was entered into by any of the parties to the arrangement for the sole or dominant purpose of enabling the employer to obtain the benefit of the application of section 58R .

salary or wages
means:

(a) a payment from which an amount must be withheld (even if the amount is not withheld) under a provision in Schedule 1 to the Taxation Administration Act 1953 listed in the table, to the extent that the payment is assessable income; and

(aa) a payment from which an amount must be withheld (even if the amount is not withheld) under paragraph 12-110(1)(ca) (about parental leave pay) in Schedule 1 to the Taxation Administration Act 1953 , other than a payment under Part 3-3 of the Paid Parental Leave Act 2010 (Payment of instalments by Secretary); and

(b) a payment from which an amount must be withheld (even if the amount is not withheld) under section 12-47 in Schedule 1 to the Taxation Administration Act 1953 where:

(i) the payment is made to a religious practitioner by a religious institution; and

(ii) the activity, or series of activities, for which the payment is made is done by the religious practitioner as a member of the religious institution.

Withholding payments covered
Item	Provision	Subject matter
1	Section 12-35	Payment to employee
2	Section 12-40	Payment to company director
3	Section 12-45	Payment to office holder
4	Section 12-115	Commonwealth education or training payment
5	Section 12-120	Compensation, sickness or accident payment

salary packaging arrangement
means an arrangement under which a benefit is provided to an employee, or an associate of an employee, if:

(a) the benefit is provided in return for the employee agreeing to a reduction in the employee ' s salary or wages that would not have happened apart from the arrangement; or

(b) the arrangement is part of the employee ' s remuneration package, and the benefit is provided in circumstances where it is reasonable to conclude that the employee ' s salary or wages would be greater if the benefit were not provided.

sales tax
(Repealed by No 101 of 2006 )

Second Commissioner
means a Second Commissioner of Taxation.

small business entity
has the same meaning as in the Income Tax Assessment Act 1997 .

small expense payment fringe benefit
means an expense payment fringe benefit where the recipients expenditure does not exceed $10.

spouse
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

standard year of tax
(Repealed by No 178 of 1999)

stand-by airline travel value,
in relation to an airline transport fringe benefit, means:

(a) if the transport is over a domestic route - 50 % of the carrier ' s lowest standard single economy air fare:

(i) for that route; and

(ii) as publicly advertised during the year of tax; or

(b) if the transport is over an international route - 50 % of the lowest of any carrier ' s standard single economy air fare:

(i) for that route; and

(ii) as publicly advertised during the year of tax.

stand-by value
(Repealed by No 88 of 2013)

statutory annual rent amount
(Omitted by No 139 of 1987)

statutory evidentiary document,
in relation to an employer in relation to a year of tax (in this definition called the current year of tax ), means:

(a) a declaration or other document that is:

(i) given to the employer pursuant to a provision of Part III or of a definition in this subsection that is relevant to that Part; and

(ii) relevant for the purposes of determining:

(A) the taxable value of a fringe benefit provided in, or in respect of, the current year of tax in respect of the employment of an employee of the employer;

(AA) the notional taxable value of a benefit provided in, or in respect of, the current year of tax in respect of the employment of an employee of the employer; or

(B) whether a benefit provided in, or in respect of, the current year of tax in respect of the employment of an employee of the employer is an exempt benefit; and

(aa) records of a nomination under section 162K or 162L that:

(i) are maintained by the employer in relation to the current year of tax; or

(ii) were maintained by the employer in relation to an earlier year of tax but are relevant to the employer ' s liability under this Act in respect of the current year of tax;

(ab) a record of the business use percentage specified by the employer for the current year of tax; and

(b) a document maintained by the employer in relation to the current year of tax as mentioned in section 10A or paragraph 10B(a) or sub-subparagraph 24(1)(c)(ia)(A) or 24(1)(c)(i)(B) ; and

(c) log book records or odometer records maintained in relation to a particular car where any of the following subparagraphs apply:

(i) both of the following conditions are satisfied:

(A) the current year of tax is not a log book year of tax of the employer in relation to the car;

(B) section 10A required the records to be maintained by or on behalf of the provider of a car fringe benefit in relation to the employer as a condition of the employer being entitled, in respect of the year of tax that was the last log book year of tax of the employer in relation to the car before the current year of tax, to a reduction in the operating cost of the car on account of business journeys undertaken in the car during that last log book year of tax;

(ii) both of the following conditions are satisfied:

(A) the current year of tax is not a log book year of tax of the recipient of a loan fringe benefit, an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit in relation to the car while it was held by the recipient during a period in the current year of tax;

(B) section 65E required the records to be maintained by or on behalf of the recipient as a condition of the employer being entitled, in relation to the year of tax that was the last log book year of tax of the recipient before the current year of tax, to a reduction of the taxable value of a fringe benefit on account of business journeys undertaken in the car in that last log book year of tax; and

(d) a no-private-use declaration or a recurring fringe benefit declaration that covers benefits provided in the current year of tax.

statutory food amount,
in relation to a person, in relation to a period in relation to a year of tax, means the amount calculated in respect of that period:

(a) in a case where the person had attained the age of 12 years before the beginning of the year of tax - at the rate of $42 per week; and

(b) in any other case - at the rate of $21 per week.

statutory interest rate:

(a) in relation to a year of tax, means the benchmark interest rate in relation to the year of tax; or

(b) in relation to a time (in this paragraph referred to as the loan time ) before 1 July 1986, means:

(i) if the loan time occurred after 2 April 1986:

(A) if there is only 1 benchmark interest rate in relation to the loan time - that rate;

(B) if there are 2 or more benchmark interest rates in relation to the loan time - the lower or lowest of those rates; or

(C) if there is no benchmark interest rate in relation to the loan time - such rate as is prescribed;

(ii) if the loan time occurred during a period specified in the Schedule - the rate specified in the Schedule in relation to that period; and

(iii) if the loan time occurred before 1 January 1946 - 3.875% per annum.

stratum unit,
in relation to a dwelling, means a unit on a unit plan registered under a law of a State or Territory that provides for the registration of titles of a kind known as unit titles or strata titles, being a unit that comprises:

(a) a part of a building containing the dwelling, being a part consisting of a flat or home unit; or

(b) a part of a parcel of land, being a part on which the building containing the dwelling is constructed.

superannuation fund
(Omitted by No 181 of 1994)

supplementary car rate,
in relation to a year of tax, means the rate prescribed for the purposes of this definition in relation to the year of tax.

tangible property
means goods and includes:

(a) animals, including fish; and

(b) gas and electricity.

tax-exempt body entertainment benefit
means a benefit referred to in section 38 .

tax-exempt body entertainment fringe benefit
means a fringe benefit that is a tax-exempt body entertainment benefit.

taxi
(Repealed by No 64 of 2020)

taxi travel
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .

tenancy period,
in relation to a housing benefit in relation to a year of tax, means the period during the year of tax when the housing right to which the benefit relates subsisted.

this Act
includes:

(a) the regulations; and

(b) Part IVC of the Taxation Administration Act 1953 , insofar as that Part relates to this Act.

transitional year of tax
(Repealed by No 178 of 1999)

travel agent
(Repealed by No 88 of 2013)

travel diary,
in relation to particular travel undertaken by the recipient of an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit, means a diary or similar document, in the English language, in which, in relation to each activity engaged in by the recipient:

(a) while undertaking that travel; and

(b) in the course of producing assessable income of the recipient;

the recipient has made, before, at the time of, or as soon as reasonably practicable after, the conclusion of the activity, an entry setting out particulars of:

(c) (Omitted by No 145 of 1995)

(d) the place where the activity was undertaken;

(e) the date and approximate time when the activity commenced;

(f) the duration of the activity; and

(g) the nature of the activity;

and includes a copy of such a diary or document.

Tribunal
(Repealed by No 38 of 2024)

trustee
includes:

(a) a person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law; or

(b) an executor, administrator or other personal representative of a deceased person; or

(c) a guardian or committee; or

(d) a receiver or receiver and manager; or

(e) a liquidator of a company; or

(ea) an administrator, within the meaning of the Corporations Act 2001 , of a company; or

(eb) an administrator of a deed of company arrangement executed by a company under Part 5.3A of that Act; or

(f) a person:

(i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust;

(ii) acting in any fiduciary capacity; or

(iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.

underlying business percentage
(Omitted by No 145 of 1995)

unincorporated company
means a company being an unincorporated association or other unincorporated body of persons.

unit of accommodation
includes:

(a) a house, flat or home unit;

(aa) accommodation in a house, flat or home unit;

(b) accommodation in a hotel, hostel, motel or guesthouse;

(c) accommodation in a bunkhouse or any living quarters;

(d) accommodation in a ship, vessel or floating structure; and

(e) a caravan or other mobile home.

unreimbursed expenditure
means expenditure no part of which has been reimbursed.

unreimbursed interest
means interest no part of which has been reimbursed.

waive
includes release.

workers ' compensation law
means a law of the Commonwealth, a State, a Territory or a foreign country that provides for compensation or other benefits for or in respect of work-related trauma suffered by employees without requiring proof of any breach by, or by persons associated with, employers.

work-related counselling:

(a) in relation to an employee of an employer, means counselling attended by the employee; and

(b) in relation to an associate of an employee of an employer, means counselling attended by the associate where the associate is accompanied by the employee;

where all of the following conditions are satisfied:

(c) the attendance of:

(i) if paragraph (a) applies - the employee; and

(ii) if paragraph (b) applies - both the employee and the associate;

at the counselling gives effect to an objective, purpose, plan or policy devised, adopted or required to be followed, by the employer to:

(iii) improve or maintain the quality of the performance of employees ' duties; or

(iv) prepare employees for retirement;

(d) the counselling relates to any of the following matters:

(i) safety;

(ii) health;

(iii) fitness;

(iv) stress management;

(v) personal relationships;

(vi) retirement problems;

(vii) drug or alcohol abuse;

(viii) rehabilitation or prevention of work-related trauma or of other disease or injury;

(ix) first aid;

(x) any similar matter;

(e) there is no benefit that:

(i) is provided in respect of the employment of the employee;

(ii) consists of the provision of, or relates to, the counselling; and

(iii) is provided wholly or principally as a reward for services rendered or to be rendered by the employee.

work-related medical examination,
in relation to a benefit provided in respect of the employment of an employee, means an examination or test carried out by, or on behalf of, an audiometrist or a legally qualified medical practitioner, nurse, dentist or optometrist wholly or principally in order to ascertain the physiological or psychological condition of the employee for any or all of the following purposes:

(a) the commencement of the employment of the employee;

(b) the confirmation of probationary employment of the employee;

(c) a change in the duties or location of the employment of the employee;

(d) the employee becoming a member of a superannuation fund.

work-related medical screening,
in relation to an employee of an employer, means an examination or test carried out by, or on behalf of, an audiometrist or a legally qualified medical practitioner, nurse, dentist or optometrist wholly or principally in order to ascertain whether the employee has suffered, is suffering or is at risk of suffering, from work-related trauma, but does not include an examination or test that is not made available generally to all employees of the employer:

(a) who are likely to have suffered, be suffering or be at risk of suffering, from similar work-related trauma;

(b) who perform the duties of their employment at or near the place where the employee performs the duties of his or her employment; and

(c) whose duties of employment are similar to those of the employee.

work-related preventative health care,
in relation to an employee of an employer, means any form of care provided by, or on behalf of, a legally qualified medical practitioner, nurse, dentist or optometrist wholly or principally in order to prevent the employee suffering from work-related trauma, but does not include a form of care that is not made available generally to all employees of the employer:

(a) who are likely to be at risk of suffering from similar work-related trauma;

(b) who perform the duties of their employment at or near the place where the employee performs the duties of his or her employment; and

(c) whose duties of employment are similar to those of the employee.

work-related trauma,
in relation to an employee, means:

(a) the injury of the employee (including the aggravation, acceleration or recurrence of an injury of the employee);

(b) the contraction, aggravation, acceleration or recurrence of a disease of the employee;

(c) the loss or destruction of, or damage to:

(i) an artificial limb or other artificial substitute;

(ii) a medical, surgical or similar aid or appliance used by the employee; or

(iii) clothing worn by the employee; or

(d) the coming into existence, the aggravation, acceleration or recurrence of any other physiological or psychological condition in relation to the employee that is or may be harmful or disadvantageous to, or result in harm or disadvantage to, the employee;

that is related to any employment of the employee.

work-related travel,
in relation to an employee, means:

(a) travel by the employee between:

(i) the place of residence of the employee; and

(ii) the place of employment of the employee or any other place from which or at which the employee performs duties of his or her employment; or

(b) travel by the employee that is incidental to travel in the course of performing the duties of his or her employment.

year of income
means an income year (within the meaning of the Income Tax Assessment Act 1997 ).

year of tax
means the year starting on 1 April 1987, and each later year starting on 1 April.

zero or low emissions vehicle
has the meaning given by subsection 8A(2) .

136(2)    
In the definition of business premises in subsection (1) , premises includes a ship, vessel, floating structure, aircraft or train.