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

Term(s)	Definition	Defined in Legislation	See Section(s)
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.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
Deputy Commissioner	means a Deputy Commissioner of Taxation.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
disadvantaged person	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
Division28 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.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
domestic services	includes:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
economy air fare	, in relation to a person being carried on a scheduled passenger air service operated by a carrier over a route, means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
educational institution	means a school, college or university.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
elderly person	means a person who has attained the age of 60 years.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible car parking expense payment benefit	means an expense payment benefit where:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible dining facility	, in relation to an employer, means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible family member	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible incidental travel expense payment benefit	means an expense payment fringe benefit where:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible overtime meal expense payment benefit	means an expense payment fringe benefit where:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
eligible pre‐commencement loan	means a loan made before 1 July 1986 at a rate of interest that:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
emergency	means an emergency involving any of the following matters:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
emergency assistance	, in relation to a person, means assistance granted to the person where:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
employee	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
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:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation