Document ID: chunk:federal_register_of_legislation:C2025C00120:section:5:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 5 (pt 4/7)
Character Range: 525604–528373

the regulations; and
 (b) Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to this Act.
travel diary, in relation to particular travel undertaken by the recipient of an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit, means a diary or similar document, in the English language, in which, in relation to each activity engaged in by the recipient:
 (a) while undertaking that travel; and
 (b) in the course of producing assessable income of the recipient;
the recipient has made, before, at the time of, or as soon as reasonably practicable after, the conclusion of the activity, an entry setting out particulars of:
 (d) the place where the activity was undertaken;
 (e) the date and approximate time when the activity commenced;
 (f) the duration of the activity; and
 (g) the nature of the activity;
and includes a copy of such a diary or document.
trustee includes:
 (a) a person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law; or
 (b) an executor, administrator or other personal representative of a deceased person; or
 (c) a guardian or committee; or
 (d) a receiver or receiver and manager; or
 (e) a liquidator of a company; or
 (ea) an administrator, within the meaning of the Corporations Act 2001, of a company; or
 (eb) an administrator of a deed of company arrangement executed by a company under Part 5.3A of that Act; or
 (f) a person:
 (i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust;
 (ii) acting in any fiduciary capacity; or
 (iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.
unincorporated company means a company being an unincorporated association or other unincorporated body of persons.
unit of accommodation includes:
 (a) a house, flat or home unit;
 (aa) accommodation in a house, flat or home unit;
 (b) accommodation in a hotel, hostel, motel or guesthouse;
 (c) accommodation in a bunkhouse or any living quarters;
 (d) accommodation in a ship, vessel or floating structure; and
 (e) a caravan or other mobile home.
unreimbursed expenditure means expenditure no part of which has been reimbursed.
unreimbursed interest means interest no part of which has been reimbursed.
waive includes release.
workers' compensation law means a law of the Commonwealth, a State, a Territory or a foreign country that provides for compensation or other benefits for or in respect of work‑related trauma suffered by employees without requiring proof of any breach by, or by persons associated with, employers.
work‑related counselling:
 (a)