Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p30
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 30/34)
Character Range: 508195–510896

a year of tax, means the housing right to which the fringe benefit relates, insofar as that housing right subsisted during the year of tax.
recipients expenditure, in relation to an expense payment benefit, means the expenditure incurred by the recipient as mentioned in paragraph 20(a) or (b), as the case requires.
recipients meal, in relation to a board fringe benefit, means the meal to which the fringe benefit relates.
recipients overall benefit, in relation to a period residual fringe benefit in relation to a year of tax, means the benefit to which the fringe benefit relates, including that benefit as it was or will be provided at any time outside the year of tax.
recipients overall housing right, in relation to a housing fringe benefit in relation to a year of tax, means the housing right to which the fringe benefit relates, including that housing right as it subsisted, or will subsist, outside the year of tax.
recipients parking, in relation to a car parking fringe benefit, means the provision of the parking facilities to which the benefit relates.
recipients portion, in relation to an expense payment fringe benefit, means the recipients expenditure reduced by whichever of the following amounts is applicable:
 (a) the amount of the payment referred to in paragraph 20(a) reduced by the amount of the recipients contribution;
 (b) the amount of the reimbursement referred to in paragraph 20(b).
recipients property, in relation to a property benefit, means the property to which the benefit relates.
recipients rent, in relation to a housing fringe benefit in relation to an employee of an employer in relation to a year of tax, means the amount of any rent or other consideration paid to the provider or to the employer by the recipient or the employee in respect of the subsistence, during the year of tax, of the recipients housing right reduced by the amount of any reimbursement paid to the recipient in respect of that consideration.
recipients unit of accommodation, in relation to a housing fringe benefit, means the unit of accommodation to which the fringe benefit relates.
recognised long service period, in relation to an employee of an employer, means:
 (a) if the employee has an entitlement to long service leave under:
 (i) a law of the Commonwealth, a State, a Territory or a foreign country;
 (ii) an award, order, determination or industrial agreement in force under any such law;
 (iii) a scheme or arrangement by reason of the existence and nature of which the employer has secured an exemption from obligations to comply with any such law relating to long service leave;
 (iv) a contract of employment; or
 (v) the terms of appointment to an office;
  the