Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p22
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 22/34)
Character Range: 488830–491528

the Acts Interpretation Act 1901.
international aircrew expense payment benefit means an expense payment fringe benefit where the recipients expenditure:
 (a) is in respect of travel by the recipient in the course of performing the duties of the recipient's employment as the pilot, flight engineer, flight attendant, or other member of the crew, of an aircraft, being expenditure in respect of accommodation, the purchase of food or drink or otherwise incidental to the travel; and
 (b) relates to travel by the recipient outside Australia.
international aircrew property benefit means a property fringe benefit where the recipients property:
 (a) is in respect of travel by the recipient in the course of performing the duties of the recipient's employment as the pilot, flight engineer, flight attendant or other member of the crew, of an aircraft, being property that is:
 (i) food or drink;
 (ii) in respect of accommodation; or
 (iii) otherwise incidental to the travel; and
 (b) relates to travel by the recipient outside Australia.
international aircrew residual benefit means a residual fringe benefit where the recipients benefit:
 (a) is in respect of travel by the recipient in the course of performing the duties of the recipient's employment as the pilot, flight engineer, flight attendant or other member of the crew of an aircraft, being a benefit that is in respect of accommodation or a benefit that is otherwise incidental to the travel; and
 (b) relates to travel by the recipient outside Australia.
law, in relation to a foreign country, means a law of that country, or of any part of, or place in, that country.
lease includes sub‑lease.
leased means let on hire (including a letting on hire that is described in the relevant agreement as a lease) under an agreement other than a hire‑purchase agreement.
leased car value, in relation to a car held but not owned by a person at a particular time, means:
 (a) in a case to which paragraph (b) does not apply—the amount that the person could reasonably be expected to have been required to pay to purchase the car from the owner at that time under an arm's length transaction; or
 (b) if the person commenced to lease the car at that time from a lessor who purchased the car at or about that time—the cost price of the car to the lessor.
liability to the Commonwealth means a liability to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration.
liquidator, in relation to a company, means a person who, whether or not appointed as liquidator, is required by law to carry out the winding up of the company.
living‑away‑from‑home allowance benefit means a benefit referred