Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p6
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 6/34)
Character Range: 449688–452332

by the Commonwealth Bank of Australia made in the ordinary course of business to a member of the public, being a loan:
 (a) for housing purposes; and
 (b) the terms of which provide for:
 (i) interest to be calculated on the daily balance of the loan; and
 (ii) that interest to be added to the balance of the loan at monthly intervals.
company includes any body or association, corporate or unincorporate, but does not include a partnership.
comparison time, in relation to a residual fringe benefit, means:
 (a) if the fringe benefit is constituted by a benefit to which subsection 46(2) applies—the start of the billing period referred to in that subsection in relation to the benefit; or
 (b) if the fringe benefit is a period residual fringe benefit—the time when the recipients overall benefit started to be provided; or
 (c) if the fringe benefit is an airline transport fringe benefit—the time when the transport starts; or
 (d) otherwise—the time when the benefit is provided.
compensable work‑related trauma means work‑related trauma suffered by an employee where:
 (a) if there is no Australian workers' compensation law that applies to the employment of the employee—if any Australian workers' compensation law had applied to the employment of the employee, that law would have provided for compensation or other benefits for or in respect of the trauma; or
 (b) in all cases—there is a workers' compensation law that:
 (i) applies to the employment of the employee; and
 (ii) provides for compensation or other benefits for or in respect of the trauma.
contract of investment insurance means a contract of life assurance insuring payment of money in the event that the life insured is alive on a specified date, whether or not the contract also insures the payment of money in any other event.
cost price:
 (a) in relation to a car owned by a person, means:
 (i) where the car was manufactured by the person—the amount for which the car could reasonably have been expected to have been sold by the person by wholesale under an arm's length transaction at or about the time when the car was applied to the person's own use; or
 (ii) where neither subparagraph (i) nor (iii) applies, an amount equal to the sum of:
 (A) the expenditure incurred by the person (other than expenditure in respect of registration or in respect of a tax on, or on a transfer of, registration) that is directly attributable to the acquisition or delivery of the car or, if subsection 7(6) applies in relation to the car, the leased car value of the car when the person first took the car on hire; and
 (B) the amount of any additional expenditure incurred