Document ID: chunk:federal_register_of_legislation:F2024L00337:reg:4
Version: federal_register_of_legislation:F2024L00337
Segment Type: reg
Provision Reference: reg 4
Character Range: 1468–2219

4  Definitions
           Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following:
             (a) associate;
             (b) expense payment fringe benefit;
             (c) family member;
             (d) housing fringe benefit;
             (e) place of residence;
             (f) residual fringe benefit;
             (g) unit of accommodation.
  In this instrument:
Act means the Fringe Benefits Tax Assessment Act 1986.
relevant proprietary interest has the same meaning as in subsection 61C(5) of the Act.
long-term accommodation means a unit of accommodation intended by the employee, or an associate of the employee, to provide a long-term place of residence for the employee.