Document ID: chunk:federal_register_of_legislation:C2025C00162:section:10a:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 10A (pt 2/8)
Character Range: 177565–180171

has the meaning given by section 1157C.
car fringe benefit means a fringe benefit that is a car benefit.
census population, in relation to an urban centre, means the census count on an actual location basis of the population of that urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981, being the results published by the Australian Statistician in the document entitled "Persons and Dwellings in Local Government Areas and Urban Centres".
current employee means:
 (a) a person who is an employee within the ordinary meaning of that word; and
 (b) a person who holds or performs the duties of an appointment, office or position under the Constitution or under a law of the Commonwealth, a State or a Territory; and
 (c) a person who is otherwise in the service of the Commonwealth, a State or a Territory (including service as a member of the Defence Force or as a member of a police force); and
 (d) a member of an Australian Parliament.
current employer means a person who pays or is liable to pay any salary or wages to an employee, and includes:
 (a) in the case of an unincorporated body of persons other than a partnership—the manager or other principal officer of that body; and
 (b) in the case of a partnership—each partner; and
 (c) a government body.
disadvantaged person has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
dwelling has the meaning given by subsection (7).
eligible urban area means:
 (a) an area that:
 (i) is situated in an area described in Schedule 2 to the Income Tax Assessment Act; and
 (ii) is an urban centre with a census population of 28,000 or more; or
 (b) any other area that is an urban centre with a census population of 14,000 or more.
Note: See paragraph (c) of the definition of special housing location in subsection (5).
employee means:
 (a) a current employee; or
 (b) a future employee; or
 (c) a former employee.
employer means:
 (a) a current employer; or
 (b) a future employer; or
 (c) a former employer.
employment, in relation to a person, means the holding of any office or appointment, the performance of any functions or duties, the engaging in of any work, or the doing of any acts or things that results, will result or has resulted in the person being treated as an employee.
expense benefit has the meaning given by section 1157JA.
expense fringe benefit means a fringe benefit that is an expense benefit.
financial investment benefit has the meaning given by section 1157JC.
financial investment fringe benefit means a fringe benefit that is a