A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 111 - Reimbursement of employees etc.  

111-25   Employers paying expenses of employees etc.  

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If you make, or are liable to make:

(a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or

(b) a payment:

(i) on behalf of an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's * associate incurs; or

(ii) on behalf of an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs;

that constitutes an * expense payment benefit ;

this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.

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History

S 111-25 substituted by No 156 of 2000, s 3 and Sch 3 item 27, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 111-25 formerly read:

111-25 Employers paying work-related expenses of employees  
If you make, or are liable to make, a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee, this Division applies to you as if you reimbursed your employee for the expense.

S 111-25 inserted by No 92 of 2000, s 3 and Sch 11 item 11B, effective 1 July 2000.

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