Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p28
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 28/34)
Character Range: 503301–505949

parent has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
period residual fringe benefit means a residual fringe benefit that is provided during a period.
person includes:
 (a) a body politic;
 (b) a body corporate;
 (c) a partnership;
 (d) any other unincorporated association or body of persons; and
 (e) a person in the capacity of trustee.
personal services includes services as a personal secretary or chauffeur.
place of residence, in relation to a person, means:
 (a) a place at which the person resides; or
 (b) a place at which the person has sleeping accommodation;
whether on a permanent or temporary basis and whether or not on a shared basis.
plug‑in hybrid electric vehicle has the meaning given by subsection 8A(5).
preferential air fare means an air fare charged by a person in respect of travel over a route, being an air fare the payment of which entitles the person travelling to benefits to which some of the other passengers on the same flight are not entitled.
primary place of employment, in relation to an employee in relation to a day, means business premises, or associated premises, of the employer of the employee, or of an associate of the employer, where:
 (a) if the employee performed duties of his or her employment on that day—on that day; or
 (b) in any other case—on the most recent day before that day on which the employee performed duties of his or her employment;
those premises are or were:
 (c) the sole or primary place of employment of the employee; or
 (d) otherwise the sole or primary place from which or at which the employee performs duties of his or her employment.
private use, in relation to a motor vehicle, in relation to an employee or an associate of an employee, means any use of the motor vehicle by the employee or associate, as the case may be, that is not exclusively in the course of producing assessable income of the employee.
producing assessable income includes:
 (a) gaining assessable income; or
 (b) carrying on a business for the purpose of gaining or producing assessable income.
property means:
 (a) intangible property; and
 (b) tangible property.
property benefit means a benefit referred to in section 40, but does not include a benefit that is a benefit by virtue of a provision of Subdivision A of Divisions 2 to 10 (inclusive) of Part III.
property fringe benefit means a fringe benefit that is a property benefit.
provide:
 (a) in relation to a benefit—includes allow, confer, give, grant or perform; and
 (b) in relation to property—means dispose of (whether by sale, gift, declaration of trust or otherwise):
 (i) if the property is a