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)
academic period	, in relation to an educational institution, means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
accommodation component	, 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 the accommodation of eligible family members during the period to which the fri	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
agent	includes:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
agentâs certificate	means a certificate under subsection 71(1).	Fringe Benefits Tax Assessment Act 1986
aggregate fringe benefits amount	has the meaning given by section 5C.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 5C Aggregate fringe benefits amount Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
aggregate non‐exempt amount	has the meaning given by subsection 5B(1E).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 5B Working out an employerâs fringe benefits taxable amount Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
aggregate non‐rebatable amount	has the meaning given by subsection 65J(2B).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 65J Rebate for certain not - for - profit employers etc. Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
airline transport fringe benefit	means an in ‐ house property fringe benefit, or in ‐ house residual fringe benefit, to the extent that the benefit:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
all‐day parking	, in relation to a particular day, means parking of a single car for a continuous period of 6 hours or more during a daylight period on that day.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
amortised fringe benefit	has the meaning given by section 65CA.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 65CA Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
approved form	has the meaning given by Schedule 1.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
approved worker entitlement fund	has the meaning given by subsections 58PB(1) and (2).	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 58PB Meaning of approved worker entitlement funds Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
armâs length loan	means a loan where the parties to the loan are dealing with each other at armâs length in relation to the loan.	Fringe Benefits Tax Assessment Act 1986
armâs length transaction	means a transaction where the parties to the transaction are dealing with each other at armâs length in relation to the transaction.	Fringe Benefits Tax Assessment Act 1986
arrangement	means:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
assessment	means the ascertainment of the fringe benefits taxable amount of an employer of a year of tax and of the tax payable on that amount.	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
associate	, in relation to a person, means any person who is an associate, within the meaning of section 318, in relation to the person.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 82KH Interpretation Income Tax Assessment Act 1936 - 82KZL Interpretation Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 159GE Interpretation Income Tax Assessment Act 1936 - 159GP Interpretation Income Tax Assessment Act 1936 - 159GZZZC Interpretationâgeneral Income Tax Assessment Act 1936 - 159ZR Interpretation Income Tax Assessment Act 1936 - 177A Interpretation Income Tax Assessment Act 1936 - 102A Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
associated premises	, in relation to a person, means premises, or a part of premises:	Fringe Benefits Tax Assessment Act 1986	Fringe Benefits Tax Assessment Act 1986 - 136 Interpretation
Australian workersâ compensation law	means a workersâ compensation law that is a law of the Commonwealth or of a State or Territory.	Fringe Benefits Tax Assessment Act 1986
battery electric vehicle	has the meaning given by subsection 8A(3).	Fringe Benefits Tax Assessment Act 1986