Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p13
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 13/34)
Character Range: 466446–469305

person in hiring or leasing:
 (a) a corporate box; or
 (b) boats, or planes, for the purpose of the provision of entertainment; or
 (c) other premises, or facilities, for the purpose of the provision of entertainment;
but does not include so much of any of such expenses that:
 (d) is attributable to the provision of food or drink; or
 (e) is attributable to advertising and is an allowable deduction for the person under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.
entity has the meaning given by section 960‑100 of the Income Tax Assessment Act 1997.
excluded fringe benefit, in relation to an employee, employer and year of tax, has the meaning given by subsection 5E(3).
exclusive employee expense payment benefit means an expense payment fringe benefit where the recipients expenditure is exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates and is not expenditure in respect of interest.
exclusive employee property benefit means a property fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients property, that expenditure would have been exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates.
exclusive employee residual benefit means a residual fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients benefit, that expenditure would have been exclusively incurred in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates.
exempt accommodation component, in relation to a living‑away‑from‑home allowance fringe benefit, means so much of the accommodation component as is equal to the total of the expenses that:
 (a) are incurred by the employee for that accommodation; and
 (b) are substantiated under section 31G.
exempt food component has the meaning given by section 31H.
expense payment benefit means a benefit referred to in section 20.
expense payment fringe benefit means a fringe benefit that is an expense payment benefit.
extended travel expense payment benefit means an expense payment fringe benefit where:
 (a) the recipient's expenditure is in respect of travel outside Australia and involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights; or
 (b) the following conditions are satisfied:
 (i) the recipients expenditure is in respect of travel by the recipient within Australia that involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights;
 (ii) the travel was not undertaken exclusively in gaining