Document ID: chunk:federal_register_of_legislation:C2004A04616:front:0:p6
Version: federal_register_of_legislation:C2004A04616
Segment Type: other
Provision Reference: 
Character Range: 13674–16436

accommodation; and

     (c) the payment of an amount for, on account of, on behalf of or at the request of a person where there is an obligation (whether expressed or implied) to repay the amount; and

     (d) a transaction (whatever its terms or form) which in substance effects a loan of money;

'loan benefit' has the meaning given by section 1157G;

'loan fringe benefit' means a fringe benefit that is a loan benefit;

'mature person' means a person who has reached the age of 60 years;

'metropolitan location' has the meaning given by subsection (3);

'non-arm's length arrangement' means an arrangement other than an arm's length arrangement;

'non-metropolitan location' has the meaning given by subsection (4);

'obligation', in relation to the payment or repayment of an amount, includes an obligation that is not enforceable by legal proceedings;

'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;

'private use', in relation to a car and in relation to an employee or an associate of an employee, means any use of the car by the employee or associate that is not exclusively within the employee's employment;

'provide', in relation to a benefit, includes allow, confer, give, grant or perform;

'provider', in relation to a benefit, means the person who provides the benefit;

'recipient', in relation to a benefit, means the person to whom the benefit is provided;

'salary or wages' means salary, wages, commission, bonuses or allowances paid (whether at piece-work rates or otherwise) to an employee as such;

'school' means a school, college or other educational institution that provides primary or secondary level education;

'school fees benefit' has the meaning given by section 1157E;

'school fees fringe benefit' means a fringe benefit that is a school fees benefit;

'special housing location' has the meaning given by subsections (5) and (6);

'stratum unit' has the meaning given by subsection (8);

'surface route' means a route other than an air route;

'taxi' means a motor vehicle that is licensed to operate as a taxi;

'unit of accommodation' includes:

  (a) a house, flat or home unit; and

  (b) accommodation in a house, flat or home unit; and

  (c) accommodation in a hotel, hostel, motel or guesthouse; and

  (d) accommodation in a bunkhouse or any living quarters; and

  (e) accommodation in a ship, vessel or floating structure; and

  (f) a caravan or other mobile home;

'urban centre' means an area that is described as an urban centre or bounded locality in the results of the Census of Population and Housing taken