Fringe Benefits Tax Assessment Act 1986
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| 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: |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| employeeâs share | of the taxable value of a fringe benefit has the meaning given by section 5F. |
Fringe Benefits Tax Assessment Act 1986 | |
| employer | means: |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| employerâs estimate | , in relation to an employer, in relation to an instalment of tax in relation to a year of tax, means the amount shown in a statement by the employer under subsection 112(1) in relation to the instalment as the employerâs estimate of the tax that will be payable by the employer in respect of t |
Fringe Benefits Tax Assessment Act 1986 | |
| 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. |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| estimated tax | , in relation to an employer in relation to a year of tax, means the amount determined, or last determined, as the case requires, under subsection 112(2) or (3) as the estimated tax of the employer in respect of the year of tax. |
Fringe Benefits Tax Assessment Act 1986 |
Fringe Benefits Tax Assessment Act 1986 - 109 Interpretation
Fringe Benefits Tax Assessment Act 1986 - 112 Estimated tax |
| excluded fringe benefit | , in relation to an employee, employer and year of tax, has the meaning given by subsection 5E(3). |
Fringe Benefits Tax Assessment Act 1986 |
Fringe Benefits Tax Assessment Act 1986 - 5E Employeeâs individual fringe benefits amount
Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| 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. |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| 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 |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| 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 b |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| 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: |
Fringe Benefits Tax Assessment Act 1986 |
Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
Fringe Benefits Tax Assessment Act 1986 - 31G Substantiating related expenses |
| exempt food component | has the meaning given by section 31H. |
Fringe Benefits Tax Assessment Act 1986 |
Fringe Benefits Tax Assessment Act 1986 - 31H Exempt food component
Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| expense payment benefit | means a benefit referred to in section 20. |
Fringe Benefits Tax Assessment Act 1986 |
Fringe Benefits Tax Assessment Act 1986 - 20 Expense payment benefits
Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| expense payment fringe benefit | means a fringe benefit that is an expense payment benefit. |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| extended 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 |
| extended travel property benefit | means a property fringe benefit where: |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| extended travel residual benefit | means a residual fringe benefit where: |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| external administrator | for a person who goes into external administration is the person who takes control of the personâs property under the administration. |
Payment Systems and Netting Act 1998 | Payment Systems and Netting Act 1998 - 5 Definitions |
| external expense payment fringe benefit | means an expense payment fringe benefit other than an in ‐ house expense payment fringe benefit. |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |
| external non‐period residual fringe benefit | means a non ‐ period residual fringe benefit other than an in ‐ house residual fringe benefit. |
Fringe Benefits Tax Assessment Act 1986 | Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation |