Document ID: chunk:federal_register_of_legislation:C2004A04616:front:0:p5
Version: federal_register_of_legislation:C2004A04616
Segment Type: other
Provision Reference: 
Character Range: 11178–13909

Note: See paragraph (c) of the definition of 'special housing location' in subsection (5).

'employee' means:

  (a) a current employee; or

  (b) a future employee; or

  (c) a former employee;

'employer' means:

  (a) a current employer; or

  (b) a future employer; or

  (c) a former employer;

'employment', in relation to a person, means the holding of any office or appointment, the performance of any functions or duties, the engaging in of any work, or the doing of any acts or things that results, will result or has resulted in the person being treated as an employee;

'former employee' means a person who has been a current employee;

'former employer' means a person who has been a current employer;

'fringe benefit' means a benefit that is provided to an employee or to an associate of the employee by:

  (a) the employer of the employee; or

  (b) an associate of the employer; or

     (c) a person (the 'arranger') other than the employer or an associate of the employer under an arrangement between:

      (i) the employer or an associate of the employer; and

      (ii) the arranger or another person;

and that is provided in respect of the employment of the employee;

'future employee' means a person who will become a current employee;

'future employer' means a person who will become a current employer;

'government body' means the Commonwealth, a State, a Territory or an authority of the Commonwealth or a State or Territory;

Note: See paragraph (c) of the definition of 'current employer'.

'health insurance benefit' has the meaning given by section 1157F;

'health insurance fringe benefit' means a fringe benefit that is a health insurance benefit;

'housing benefit' has the meaning given by section 1157I;

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

'housing loan' has the meaning given by subsection (9);

'housing right', in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, in so far as that lease or licence subsists at a time when the unit of accommodation is the person's usual place of residence;

'in respect of', in relation to the employment of an employee, includes by reason of, by virtue of, or for or in relation directly or indirectly to, that employment;

Note: See definition of 'fringe benefit'.

'lease' includes a sub-lease;

'loan' includes:

  (a) an advance of money; and

     (b) the provision of credit or any other form of financial 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