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 facilit

, in relation to a person, means:

, 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

means the Commissioner of Taxation.

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:

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

, in relation to a residual fringe benefit, means:

means work ‐ related trauma suffered by an employee where:

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.

:

includes the giving of advice or information in a seminar.

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

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

, 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.

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

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

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

means a benefit referred to in section 14.

means a fringe benefit that is a debt waiver benefit.

means a quarter ending on 31 December.