Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_5:p2
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 2/6)
Character Range: 75896–78489

the entity to which it is made: see section 15-5.

[The next section is section 26-20.]

26-20  HECS and student assistance

 (1) You cannot deduct under this Act:
 (a) a contribution made under Chapter 4 of the Higher Education Funding Act 1988; or
 (b) a basic charge within the meaning of Chapter 5 of that Act; or
 (c) a payment made to reduce a debt to the Commonwealth under Chapter 5A of that Act; or
 (d) a payment made to reduce a debt to the Commonwealth, or to a participating corporation, under Part 4A of the Student Assistance Act 1973.

Exception when you provide a fringe benefit

 (2) Subsection (1) does not stop you deducting expenditure you incur in *providing a *fringe benefit.

[The next section is section 26-30.]

26-30  Relative's travel expenses

 (1) You cannot deduct under this Act a loss or outgoing you incur, insofar as it is attributable to your *relative's travel, if:
 (a) you travelled in the course of performing your duties as an employee, or in the course of carrying on a *business for the purpose of gaining or producing your assessable income; and
 (b) your relative accompanied you while you travelled.

Exception to subsection (1)

 (2) Subsection (1) does not stop you deducting a loss or outgoing if:
 (a) your *relative, while accompanying you, performed substantial duties as your employer's employee, or as your employee; and
 (b) it is reasonable to conclude that your relative would still have accompanied you even if he or she had not had a personal relationship with you.

Exception when you provide a fringe benefit

 (3) Subsection (1) does not stop you deducting expenditure you incur in *providing a *fringe benefit.

This section applies to PAYE earners

 (4) If an individual is not an employee, but is a *PAYE earner, this section applies to him or her as if:
 (a) he or she were an employee; and
 (b) the entity (the notional employer) who pays (or is liable to pay) *PAYE earnings because of which he or she is (or would be) a *PAYE earner were his or her employer; and
 (c) any other individual who receives (or is entitled to receive) *PAYE earnings:
 (i) because of which the other individual is (or would be) a *PAYE earner; and
 (ii) that the notional employer pays (or is liable to pay) to the other individual;
  were also an employee of the notional employer.

This section applies to entities liable to PAYE earnings

 (5) If an entity is not an employer, but pays (or is liable to pay) *PAYE earnings, this section applies to the entity as if:
 (a) it were an employer; and
 (b) an individual to whom the entity