means a period residual fringe benefit other than an in ‐ house residual fringe benefit.

, in relation to an employer, means a property fringe benefit in relation to the employer other than an in ‐ house property fringe benefit.

, in relation to a benefit provided to an employee, or to an associate of an employee, in respect of the employment of the employee, means:

means a year beginning on 1 April.

, in relation to a non ‐ business accessory, includes the acquisition of the accessory.

, in relation to a living ‐ away ‐ from ‐ home 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 food or drink for eligible family members during the period to which the fringe

means a person who has been a current employee.

means a person who has been a current employer.

or tax means tax imposed by the Fringe Benefits Tax Act 1986 .

has the meaning given by section 5B.

means a person who will become a current employee.

means a person who will become a current employer.

means the charge worked out under Part IIA.

, in relation to an instalment in relation to a year of tax, has the meaning given by the following table:

means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory.

has the meaning given by section 149A.

means any examination, test or form of care (whether therapeutic, preventative or rehabilitative) that is related to the physiological or psychological health of a person and, without limiting the generality of the foregoing, includes:

means a benefit referred to in section 25.

means a fringe benefit that is a housing benefit.

, in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, insofar as that lease or licence subsists at a time when the unit of accommodation is the person’s usual place of residence.