Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p18
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 18/34)
Character Range: 478796–481529

if it were a dividend, in the assessable income of an entity under section 109XB of that Act in relation to the loan, but would be if section 109N of that Act were disregarded.
fringe benefits tax or tax means tax imposed by the Fringe Benefits Tax Act 1986.
fringe benefits taxable amount has the meaning given by section 5B.
future employee means a person who will become a current employee.
future employer means a person who will become a current employer.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
government body means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory.
GST‑creditable benefit has the meaning given by section 149A.
health care means any examination, test or form of care (whether therapeutic, preventative or rehabilitative) that is related to the physiological or psychological health of a person and, without limiting the generality of the foregoing, includes:
 (a) the supply, maintenance or repair of:
 (i) an artificial limb or other artificial substitute; or
 (ii) a medical, surgical or similar aid or appliance used by a person; and
 (b) the supply of drugs or other property in connection with such an examination, test or form of care.
housing benefit means a benefit referred to in section 25.
housing fringe benefit means a fringe benefit that is a housing benefit.
housing right, in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, insofar as that lease or licence subsists at a time when the unit of accommodation is the person's usual place of residence.
hydrogen fuel cell electric vehicle has the meaning given by subsection 8A(4).
identical benefit, in relation to the recipients benefit in relation to a residual fringe benefit, means another benefit that is the same in all respects, except for differences (if any) that are minimal or insignificant and do not affect the value of the other benefit.
identical overall benefit, in relation to the recipients overall benefit in relation to a period residual fringe benefit, means a benefit that is the same in all respects as the recipients overall benefit (except for any differences that are minimal or insignificant and do not affect the value of the benefit).
identical property, in relation to the recipients property in relation to a property fringe benefit, means other property that is the same in all respects, including physical characteristics, quality and reputation, except for differences (if any) that are minimal or insignificant and do not affect the value of the property.
incorporated company means a company being a body corporate.
individual