Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p11
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 11/34)
Character Range: 461641–464370

respect of the purchase of food or drink or otherwise incidental to the travel (except in respect of accommodation); and
 (B) relates solely or principally to travel by the recipient outside Australia; and
 (b) the payment or reimbursement, as the case may be, that constitutes the fringe benefit is in the nature of compensation to the recipient for the expenses that the recipient might reasonably be expected to have incurred in respect of the matters specified in sub‑subparagraph (a)(i)(A) or (a)(ii)(A), as the case requires.
eligible overtime meal expense payment benefit means an expense payment fringe benefit where:
 (a) the recipients expenditure is incurred in respect of the purchase of food or drink in connection with overtime worked by the recipient; and
 (b) the payment or reimbursement, as the case may be, that constitutes the fringe benefit is in the nature of compensation to the recipient for the expenses that the recipient might reasonably be expected to have incurred in respect of the purchase of food or drink in connection with that overtime.
eligible pre‑commencement loan means a loan made before 1 July 1986 at a rate of interest that:
 (a) is specified in a document in existence at the time when the loan was made; and
 (b) cannot be varied.
eligible premises, in relation to entertainment, a meal, or food or drink, provided in respect of the employment of an employee of an employer, means:
 (a) if the employer is a company—premises of the employer or of a company that is related to the employer; or
 (b) in any other case—premises of the employer;
and includes, in either case, a location at or adjacent to a site at which the employee performs duties of that employment.
emergency means an emergency involving any of the following matters:
 (a) a natural disaster;
 (b) a conflict involving an armed force;
 (c) a civil disturbance;
 (d) an accident;
 (e) a serious illness;
 (f) any similar matter.
emergency assistance, in relation to a person, means assistance granted to the person where:
 (a) the person is, or is at immediate risk of becoming, the victim of an emergency;
 (b) the assistance is granted to the person solely in order to provide immediate relief;
 (c) the assistance is in respect of all or any of the following matters:
 (i) first aid or other emergency health care;
 (ii) emergency meals or food supplies;
 (iii) emergency clothing;
 (iv) emergency transport;
 (v) emergency accommodation;
 (vi) emergency use of household goods;
 (vii) temporary repairs;
 (viii) any similar matter.
employee means:
 (a) a current employee;
 (b) a future employee; or
 (c) a former employee.
employee credit loan benefit, in relation to a year of tax, means a loan fringe benefit in