Document ID: chunk:federal_register_of_legislation:C2025C00162:section:10a:p3
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 10A (pt 3/8)
Character Range: 179918–182560

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 financial investment benefit.
foreign income, in relation to a person, means:
 (a) an income amount earned, derived or received by the person from a source outside Australia for the person's own use or benefit; or
 (b) a periodical payment by way of gift or allowance from a source outside Australia; or
 (c) a periodical benefit by way of gift or allowance from a source outside Australia.
Note 1: For income amount see subsection 8(1).
Note 2: For earned, derived or received see subsection 8(2).
Note 3: This definition does not make use of the definition of income in subsection 8(1) and, as a result, the exclusions provided for by subsections 8(4), (5) and (8) do not apply to foreign income.
former employee means a person who has been a current employee.
former employer means a person who has been a current employer.
fringe benefit means a benefit that is provided to an employee or to an associate of the employee by:
 (a) the employer of the employee; or
 (b) an associate of the employer; or
 (c) a person (the arranger) other than the employer or an associate of the employer under an arrangement between:
 (i) the employer or an associate of the employer; and
 (ii) the arranger or another person;
and that is provided in respect of the employment of the employee.
future employee means a person who will become a current employee.
future employer means a person who will become a current employer.
government body means the Commonwealth, a State, a Territory or an authority of the Commonwealth or a State or Territory.
Note: See paragraph (c) of the definition of current employer.
health insurance benefit has the meaning given by section 1157F.
health insurance fringe benefit means a fringe benefit that is a health insurance benefit.
housing benefit has the meaning given by section 1157I.
housing fringe benefit means a fringe benefit that is a housing benefit.
housing loan has the meaning given by subsection (9).
housing right, in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, in so far as that lease or licence subsists at a time when the unit of accommodation is the person's usual place of residence.
in respect of, in relation to the employment of an employee, includes by reason of, by virtue of, or for or in relation directly or indirectly to, that employment.
Note: See definition of fringe