Document ID: chunk:federal_register_of_legislation:C2025C00014:section:26aj:p6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 26AJ (pt 6/6)
Character Range: 234326–236324

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 express 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 subsection (4).
person means any of the following:
 (a) a company;
 (b) a partnership;
 (c) a person in the capacity of trustee;
 (d) any other person.
provide:
 (a) in relation to property—includes dispose of (whether by assignment, declaration of trust or otherwise); and
 (b) in relation to services—includes allow, confer, give, grant or perform.
recipient's contribution, in relation to property or services, means the amount of any consideration paid to the provider by the recipient in respect of the provision of the property or services, reduced by the amount of any reimbursement paid to the recipient in respect of that consideration.
return, in relation to an investment, includes interest, income or profit.
services includes any benefit, right (including a right in relation to, and an interest in, real or personal property), privilege or facility and, without limiting the generality of the foregoing, includes a right, benefit, privilege, service or facility that is, or is to be, provided under:
 (a) an arrangement for or in relation to:
 (i) the performance of work (including work of a professional nature), whether with or without the provision of property; or
 (ii) the provision of, or the use of facilities for, entertainment, recreation or instruction; or
 (iii) the conferring of rights, benefits or privileges for which remuneration is payable in the form of a royalty, tribute, levy or similar exaction; or
 (b) a contract of insurance; or
 (c) an arrangement for or in relation to the lending of money.
unreimbursed expenditure means expenditure no part of which has been reimbursed.
unreimbursed interest means interest no part of which has been reimbursed.