Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:3_27
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 3 cl 27
Character Range: 36629–38086

27  Section 111‑25
Repeal the section, substitute:

111‑25  Employers paying expenses of employees etc.

  If you make, or are liable to make:
 (a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or
 (b) a payment:
 (i) on behalf of an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's *associate incurs; or
 (ii) on behalf of an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs;
  that constitutes an *expense payment benefit;
this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.

111‑30  Reimbursements etc. of former or future employees etc.

  This Division applies in relation to:
 (a) reimbursements, of a kind referred to in paragraph 111‑5(1)(ab) or (ac), of former employees and future employees, and of the *associates of former employees and future employees; and
 (b) payments, of a kind referred to in paragraph 111‑25(b), that you make or are liable to make on behalf of former employees and future employees, and of the *associates of former employees and future employees;
in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates.