Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p8
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 8/34)
Character Range: 454419–457071

property fringe benefit—means the expenditure incurred by the provider that is directly attributable to purchasing or obtaining delivery of the property.
counselling includes the giving of advice or information in a seminar.
current employee means a person who receives, or is entitled to receive, salary or wages.
current employer means a person (including a government body) who pays, or is liable to pay, salary or wages, and includes:
 (a) in the case of a partnership—each partner; and
 (b) in the case of any other unincorporated association or body of persons—its manager or other principal officer.
current identical benefit, in relation to an identical overall benefit in relation to a year of tax, means that identical overall benefit insofar as it was provided during the year of tax.
customs duty means customs duty imposed under a law of the Commonwealth or of a Territory.
daily balance, in relation to a loan, means the balance of the loan at the end of a day.
daylight period, in relation to a day, means so much of a period on that day as occurs:
 (a) after 7 a.m. on that day; and
 (b) before 7 p.m. on that day.
debt waiver benefit means a benefit referred to in section 14.
debt waiver fringe benefit means a fringe benefit that is a debt waiver benefit.
December quarter means a quarter ending on 31 December.
declaration date, in relation to an employer in relation to a year of tax, means the date of lodgment of the return of the fringe benefits taxable amount of the employer of the year of tax, or such later date as the Commissioner allows.
deductible expenses, in relation to an allowance paid to an employee, means expenses incurred by the employee in respect of which a deduction is allowable to the employee under section 8‑1 of the Income Tax Assessment Act 1997 (ignoring Divisions 28, 32 and 900 of that Act).
deferred BAS payer has the same meaning as in subsection 995‑1(1) in the Income Tax Assessment Act 1997.
Deputy Commissioner means a Deputy Commissioner of Taxation.
disadvantaged person means:
 (a) a person who is intellectually, psychiatrically or physically handicapped; or
 (b) a person who is in necessitous circumstances.
disease has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
Division 28 car expense means a car expense as defined in section 28‑13 of the Income Tax Assessment Act 1997, but does not include a car expense covered by section 28‑165 of that Act.
documentary evidence, in relation to an expense incurred by a person, means a document that would constitute written evidence of the expense obtained in a way described in Subdivision 900‑E of the Income