Fringe Benefits Tax Assessment Act 1986

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Distinguished Terms in this instrument

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Term(s)	Definition	Defined in Legislation	See Section(s)
academic period	, in relation to an educational institution, means: (a) if the academic years of the educational institution are divided into terms but not semestersa term of the academic year;	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
accommodation component	, in relation to a livingawayfromhome 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 benef	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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 secondmentioned person; and	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
agents certificate	means a certificate under subsection 71(1).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
aggregate fringe benefits amount	has the meaning given by section 5C.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 5C Aggregate fringe benefits amount Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
aggregate nonexempt amount	has the meaning given by subsection 5B(1E).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 5B Working out an employer’s fringe benefits taxable amount Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
aggregate nonrebatable amount	has the meaning given by subsection 65J(2B).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 65J Rebate for certain not‐for‐profit employers etc. Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
airline transport fringe benefit	means an inhouse property fringe benefit, or inhouse 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	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
allday 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.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
amortised fringe benefit	has the meaning given by section 65CA.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 65CA Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
annualised number of whole kilometres	travelled during an FBT year, by a car in respect of which a car fringe benefit is provided during the FBT year, is the number calculated in accordance with the following formula:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
approved form	has the meaning given by Schedule 1.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
approved worker entitlement fund	has the meaning given by subsections 58PB(1) and (2).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 58PB Meaning of approved worker entitlement funds Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
arms length loan	means a loan where the parties to the loan are dealing with each other at arms length in relation to the loan.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
arms length transaction	means a transaction where the parties to the transaction are dealing with each other at arms length in relation to the transaction.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
associate	, in relation to a person, means any person who is an , within the meaning of section 318, in relation to the person.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GZZZC Interpretation—general Income Tax Assessment Act 1936 - 159ZR Interpretation Income Tax Assessment Act 1936 - 177A Interpretation Income Tax Assessment Act 1936 - 159GE Interpretation Income Tax Assessment Act 1936 - 159GP Interpretation Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 102A Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation Income Tax Assessment Act 1936 - 82KH Interpretation Income Tax Assessment Act 1936 - 82KZL Interpretation Income Tax Assessment Act 1936 - 317 Interpretation
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;	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
Australian workers compensation law	means a workers compensation law that is a law of the Commonwealth or of a State or Territory.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation