Document ID: chunk:federal_register_of_legislation:C2025C00120:section:78a:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 78A (pt 3/3)
Character Range: 366752–369384

138 Double counting of fringe benefits
138A Benefit provided in respect of a year of tax
138B Benefit provided in respect of the employment of an employee
138C Application or use of benefit
139 Date on which return furnished
140 Eligible urban areas
141 Housing loans, prescribed interests in land or stratum units and proprietary rights in respect of dwellings
141A Benefits incidental to acquisition or sale of prescribed interests in land or stratum units and proprietary rights in respect of dwellings
142 Remote area housing
142A Benefits relating to transport
142B Employee's new place of employment
142C Eligible shared accommodation in a house, flat or home unit
142D Eligible accommodation in an employees hostel
143 Remote area holiday transport
143A Relocation transport
143B Overseas employees
143C Overseas employment holiday transport
143D Employment interviews and selection tests
143E Work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training
144 Deemed payment
145 Consideration not in cash
146 Amounts to be expressed in Australian currency
147 Obligation to pay or repay an amount
148 Provision of benefits
149 Provision of benefit during a period
149A What is a GST‑creditable benefit?
150 Credit cards
151 Employee performing services for person other than employer
152A Recurring fringe benefit declaration
152B Employer may elect 50/50 split method for entertainment facility leasing costs
153 Residual benefits to include provision of property in certain circumstances
154 Creation of property
155 Use of property before title passes
156 Supply of electricity or gas through reticulation system
157 Christmas Island and Cocos (Keeling) Islands
158 Related companies
159 Associates and relatives
160 Continuity of employment where business disposed of etc.
161 Business journeys in car
162 Holding of car
162B When car used for the purpose of producing assessable income
162C Holding period of car
162F Reasonable estimate of number of business kilometres
162G Log book year of tax
162H Applicable log book period
162K Replacement cars—car fringe benefits
162L Replacement cars—otherwise deductible provisions
162N Registration of motor vehicle
164 Residence
165 Partnerships
166 Unincorporated companies
167 Offences by government bodies
Schedule—Statutory interest rates for periods between 1 January 1946 and 2 April 1986
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Part VII—Collection and recovery of tax

Division 1—General