Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p14
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 14/34)
Character Range: 469053–471911

in respect of travel by the recipient within Australia that involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights;
 (ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;
but does not include a car expense payment benefit.
extended travel property benefit means a property fringe benefit where:
 (a) the recipients property is in respect of travel outside Australia and involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights; or
 (b) the following conditions are satisfied:
 (i) the recipients property is provided in respect of travel by the recipient within Australia that involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights;
 (ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;
but does not include a car property benefit.
extended travel residual benefit means a residual fringe benefit where:
 (a) the recipients benefit is in respect of travel outside Australia and involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights; or
 (b) the following conditions are satisfied:
 (i) the recipients benefit consists of, or is in respect of, travel by the recipient within Australia that involves the recipient being away from the recipient's usual place of residence for a continuous period including more than 5 nights;
 (ii) the travel was not undertaken exclusively in gaining or producing salary or wages of the recipient in respect of the employment to which the fringe benefit relates;
but does not include a car residual benefit.
external administrator has the same meaning as in the Payment Systems and Netting Act 1998.
external expense payment fringe benefit means an expense payment fringe benefit other than an in‑house expense payment fringe benefit.
external non‑period residual fringe benefit means a non‑period residual fringe benefit other than an in‑house residual fringe benefit.
external period residual fringe benefit means a period residual fringe benefit other than an in‑house residual fringe benefit.
external property fringe benefit, in relation to an employer, means a property fringe benefit in relation to the employer other than an in‑house property fringe benefit.
Families Department has the meaning given by the Income Tax Assessment Act 1997.
family member, in relation to a benefit provided to an employee, or to an associate of an employee, in respect of the employment of the