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)
in‐house period residual fringe benefit	means an in ‐ house residual fringe benefit that is provided during a period.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house property expense payment fringe benefit	, in relation to an employer, means an expense payment fringe benefit in relation to the employer where:	Fringe Benefits Tax Assessment Act 1986
in‐house property fringe benefit	, in relation to an employer, means a property fringe benefit in relation to the employer in respect of tangible property:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house residual expense payment fringe benefit	, in relation to an employer, means an expense payment fringe benefit in relation to the employer where:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
in‐house residual fringe benefit	, in relation to an employer, means a residual fringe benefit in relation to the employer:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
law	, in relation to a foreign country, means a law of that country, or of any part of, or place in, that country.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
lease	includes sub ‐ lease.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
leased	means let on hire (including a letting on hire that is described in the relevant agreement as a lease) under an agreement other than a hire ‐ purchase agreement.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
leased car value	, in relation to a car held but not owned by a person at a particular time, means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
liability to the Commonwealth	means a liability to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
liquidator	, in relation to a company, means a person who, whether or not appointed as liquidator, is required by law to carry out the winding up of the company.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
living‐away‐from‐home allowance benefit	means a benefit referred to in section 30.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 30 Living - away - from - home allowance benefits Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
living‐away‐from‐home allowance fringe benefit	means a fringe benefit that is living ‐ away ‐ from ‐ home allowance benefit.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
living‐away‐from‐home food fringe benefit	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
loan	includes:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
loan benefit	means a benefit referred to in subsection 16(1).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 16 Loan benefits Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
loan fringe benefit	means a fringe benefit that is a loan benefit.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
log book records	, in relation to a car held by a person (in this definition called the holder ), in relation to a period, means a daily log book or similar document in which, in respect of each business journey:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
long service leave	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
meal entertainment benefit	means a benefit that is a meal entertainment benefit because of section 37AC.	Fringe Benefits Tax Assessment Act 1986