Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p24
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 24/34)
Character Range: 493684–496314

entry setting out particulars of:
 (c) the date on which the journey began and the date on which it ended; and
 (d) the respective odometer readings of the car at the beginning and end of the journey; and
 (e) the number of kilometres travelled by the car in the course of the journey; and
 (f) the purpose or purposes of the journey;
is made in the English language at, or as soon as reasonably practicable after, the end of the journey.
long service award benefit, in relation to an employee of an employer, means a benefit provided to the employee, in respect of the employment of the employee, in, or in respect of, a year of tax solely by way of an award in recognition of the existence of a recognised long service period in relation to the employee that is not less than 15 years, but does not include:
 (a) a payment of salary or wages or a payment that would be salary or wages if salary or wages included exempt income for the purposes of the Income Tax Assessment Act 1936;
 (b) a benefit provided under a non‑arm's length arrangement; or
 (c) a benefit provided under an arrangement where, having regard to:
 (i) the form and substance of the arrangement;
 (ii) the matters taken into account in determining the period of recognised long service leave recognised by the award; and
 (iii) the eligibility of other employees of the employer to be awarded benefits in recognition of the existence of recognised long service periods;
  it would be concluded that the arrangement, or any part of the arrangement, was entered into by any of the parties to the arrangement for the sole or dominant purpose of enabling the employer to obtain the benefit of the application of section 58Q.
long service leave means:
 (a) long service leave;
 (b) long leave;
 (c) furlough;
 (d) extended leave; or
 (e) leave of a similar kind (however described).
meal entertainment benefit means a benefit that is a meal entertainment benefit because of section 37AC.
meal entertainment fringe benefit means a fringe benefit that is a meal entertainment benefit.
meal entitlement day, in relation to a meal provided in a year of tax, in respect of the employment of an employee, to a person (in this definition referred to as the recipient) being the employee or an associate of the employee, means a day in respect of which:
 (a) in respect of the employment of the employee, the recipient was entitled to be provided (whether without charge or otherwise) with residential accommodation; and
 (b) either of the following subparagraphs applies:
 (i) the recipient was entitled, pursuant to the provisions of an industrial instrument in respect