Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p31
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 31/34)
Character Range: 510663–513431

the existence and nature of which the employer has secured an exemption from obligations to comply with any such law relating to long service leave;
 (iv) a contract of employment; or
 (v) the terms of appointment to an office;
  the period by reference to which that long service leave is determined;
 (b) if:
 (i) long service leave may be made available to the employee as a privilege; and
 (ii) the availability of that leave is determined by reference to matters similar to matters by reference to which an entitlement of the kind referred to in paragraph (a) is ordinarily determined;
  the period by reference to which that long service leave is determined; or
 (c) in any other case:
 (i) the period for which the employee has been employed by the employer; or
 (ii) such longer period of employment (whether with that employer or any other employer) as might reasonably be expected to be taken into account in determining long service leave if the employee had an entitlement to long service leave.
recreation includes:
 (a) amusement;
 (b) sport or similar leisure‑time pursuits; and
 (c) recreation or amusement provided on, or by means of, a vehicle, ship, vessel or aircraft.
recreational facility means a facility for recreation, but does not include a facility for accommodation or a facility for drinking or dining.
reducible fringe benefit has the meaning given by section 65CC.
registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.
registered health promotion charity means an institution that is:
 (a) a registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 13 of the table in subsection 25‑5(5) of that Act.
registered public benevolent institution means an entity that is:
 (a) a registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 14 of the table in subsection 25‑5(5) of that Act.
registered religious institution means an institution that is:
 (a) a registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25‑5(5) of that Act.
registered tax agent has the meaning given by subsection 90‑1(1) of the Tax Agent Services Act 2009.
reimburse includes any act having the effect or result, direct or indirect, of a reimbursement.
relative has the meaning given by subsection 995‑1(1) of the Income Tax Assessment