Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p9
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 9/34)
Character Range: 456829–459496

covered by section 28‑165 of that Act.
documentary evidence, in relation to an expense incurred by a person, means a document that would constitute written evidence of the expense obtained in a way described in Subdivision 900‑E of the Income Tax Assessment Act 1997 if the expense were a work expense, and Division 900 of that Act applied to the person.
domestic services includes:
 (a) child care;
 (b) gardening;
 (c) home renovations, repairs or maintenance;
 (d) house cleaning;
 (e) nursing care; and
 (f) preparation of meals.
dwelling means a unit of accommodation constituted by, or contained in a building, being a unit that consists, in whole or in substantial part, of residential accommodation.
economy air fare, in relation to a person being carried on a scheduled passenger air service operated by a carrier over a route, means:
 (a) in a case where paragraph (b) does not apply—the standard air fare (other than a preferential air fare) charged by the carrier in respect of the scheduled air service; or
 (b) in a case where the carrier charges children, students or blind persons a concessional air fare in respect of the air fare to which paragraph (a) applies and the person is eligible for such a concessional air fare—the concessional air fare concerned;
being, in either case, an air fare in relation to which no special booking conditions are attached.
educational institution means a school, college or university.
elderly person means a person who has attained the age of 60 years.
electronic signature has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
eligible car parking expense payment benefit means an expense payment benefit where:
 (a) the recipient is an employee or an associate of an employee; and
 (b) the recipients expenditure is in respect of the provision of car parking facilities for a car on one or more days; and
 (c) the following conditions are satisfied in relation to any of those days:
 (i) on that day, the employee has a primary place of employment;
 (ii) on that day, the car was parked for one or more daylight periods exceeding 4 hours in total at, or in the vicinity of, that primary place of employment;
 (iii) the whole or a part of the recipients expenditure is in respect of the provision of the parking facilities to which that parking relates;
 (iv) on that day, the car was used in connection with travel by the employee between the place of residence of the employee and that primary place of employment;
 (v) the provision of parking facilities for the car during the period or periods is not taken, under the regulations, to be excluded from this definition;
 (vi) the