Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p10
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 10/34)
Character Range: 459258–461888

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 day is on or after 1 July 1993.
eligible dining facility, in relation to an employer, means:
 (a) a canteen, dining room or similar facility; or
 (b) a café, restaurant or similar facility;
that is located on premises of the employer or, if the employer is a company, of the employer or of a company that is related to the employer.
eligible family member means:
 (a) in relation to an employee whose duties of employment require the employee to live away, for a period, from his or her normal residence:
 (i) the employee; or
 (ii) the spouse of the employee, or a child of the employee, being a spouse or child, as the case may be:
 (A) who lived with the employee during that period; and
 (B) whose usual place of residence during that period was the same as the usual place of residence of the employee; and
 (b) in relation to a living‑away‑from‑home allowance fringe benefit in relation to an employee, means:
 (i) the employee; or
 (ii) the spouse of the employee, or a child of the employee, being a spouse or child, as the case may be:
 (A) in respect of whom the fringe benefit is paid;
 (B) who lived with the employee during the period to which the fringe benefit relates; and
 (C) whose usual place of residence during that period was the same as the usual place of residence of the employee.
eligible foreign remuneration has the same meaning as in section 23AF of the Income Tax Assessment Act 1936.
eligible incidental travel expense payment benefit means an expense payment fringe benefit where:
 (a) either:
 (i) the recipients expenditure:
 (A) is in respect of travel by the recipient away from the recipient's usual place of residence undertaken in the course of performing the duties of his or her employment, being expenditure in respect of accommodation, the purchase of food or drink or otherwise incidental to the travel; and
 (B) relates solely to travel by the recipient in Australia; or
 (ii) the recipients expenditure:
 (A) is in respect of travel by the recipient away from the recipient's usual place of residence undertaken in the course of performing the duties of his or her employment, being expenditure in respect of the purchase of food or drink or otherwise incidental to the travel (except in respect of accommodation); and
 (B) relates solely or principally to travel by the recipient outside Australia; and
 (b) the payment or reimbursement, as the