Document ID: chunk:federal_register_of_legislation:C2025C00120:section:60a:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 60A (pt 3/3)
Character Range: 292427–293066

the spouse or a child of the employee; and
 (b) the whole or a part of the allowance has been expended by the recipient in obtaining the transport, meals or accommodation in respect of which the allowance was paid;
this section applies in relation to the fringe benefit as follows:
 (c) the fringe benefit shall be treated as if it were an expense payment fringe benefit;
 (d) the amount expended as mentioned in paragraph (b) shall be treated as if it were the recipients expenditure;
 (e) so much of the allowance as does not exceed the recipients expenditure shall be treated as if it were a reimbursement of the recipients expenditure.