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)
hydrogen fuel cell electric vehicle	has the meaning given by subsection 8A(4).	Fringe Benefits Tax Assessment Act 1986
identical benefit	, in relation to the recipients benefit in relation to a residual fringe benefit, means another benefit that is the same in all respects, except for differences (if any) that are minimal or insignificant and do not affect the value of the other benefit.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
identical overall benefit	, in relation to the recipients overall benefit in relation to a period residual fringe benefit, means a benefit that is the same in all respects as the recipients overall benefit (except for any differences that are minimal or insignificant and do not affect the value of the benefit).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
identical property	, in relation to the recipients property in relation to a property fringe benefit, means other property that is the same in all respects, including physical characteristics, quality and reputation, except for differences (if any) that are minimal or insignificant and do not affect the value of th	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in respect of	, in relation to the employment of an employee, includes by reason of, by virtue of, or for or in relation directly or indirectly to, that employment.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
incorporated company	means a company being a body corporate.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
individual fringe benefits amount	for a year of tax in respect of the employment of an employee by an employer has the meaning given by section 5E.	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
individual quasi‐fringe benefits amount	for a year of tax in respect of the employment of an employee by an employer has the meaning given by subsection 135Q(3).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation Fringe Benefits Tax Assessment Act 1986 - 135Q Reportable fringe benefits amount for some employees of certain institutions
industrial instrument	means a law of the Commonwealth or of a State or Territory or an award, order, determination or industrial agreement in force under any such law.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
injury	means any physical or mental injury.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
intangible property	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
interest	, in relation to a loan, includes a payment in the nature of interest.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
internal Territory	means the Australian Capital Territory, the Northern Territory or the Jervis Bay Territory.	Acts Interpretation Act 1901	Acts Interpretation Act 1901 - 2B Definitions
international aircrew expense payment benefit	means an expense payment fringe benefit where the recipients expenditure:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
international aircrew property benefit	means a property fringe benefit where the recipients property:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
international aircrew residual benefit	means a residual fringe benefit where the recipients benefit:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house expense payment fringe benefit	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house fringe benefit	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house health care facility	, in relation to an employer, means a clinic, surgery, first ‐ aid station or similar facility that is:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house non‐period residual fringe benefit	means an in ‐ house residual fringe benefit that is not provided during a period.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation