Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p25
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 25/34)
Character Range: 496034–498737

the employee, the recipient was entitled to be provided (whether without charge or otherwise) with residential accommodation; and
 (b) either of the following subparagraphs applies:
 (i) the recipient was entitled, pursuant to the provisions of an industrial instrument in respect of the employment of the employee, to be provided (whether without charge or otherwise) with not fewer than 2 meals on that day;
 (ii) the following conditions are satisfied:
 (A) under an arrangement that was in force during the whole or a part of the year of tax (which whole or part is in this subparagraph referred to as the arrangement period) in respect of the employment of the employee, the recipient was entitled to be provided (whether without charge or otherwise) with not fewer than 2 meals on that day;
 (B) during the arrangement period, the recipient was also entitled under the arrangement to be provided (whether without charge or otherwise) with not fewer than 2 meals on each day during the arrangement period that was a working day in relation to the employee;
 (C) pursuant to the arrangement, the recipient was ordinarily provided (whether without charge or otherwise) with not fewer than 2 meals on the days referred to in sub‑subparagraph (B).
migrant language training, in relation to a person, means a course attended by the person where:
 (a) at the time of attending the course, the person is, or intends to become, an immigrant to Australia; and
 (b) the course is designed to:
 (i) teach the English language; or
 (ii) impart an understanding of the rights and duties of an Australian citizen and of the way of living of the Australian people;
  to persons whose first language is not English.
motor vehicle has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
natural person does not include a natural person in the capacity of trustee.
non‑arm's length arrangement means an arrangement other than an arm's length arrangement.
non‑business accessory, in relation to a car, means an accessory fitted to the car, whether at the factory where the car was assembled or at some other place, other than an accessory required to meet the special needs of any business operations in relation to which the car is used.
non‑deductible entertainment expenditure means a loss or outgoing to the extent to which:
 (a) section 32‑5 of the Income Tax Assessment Act 1997 applies to it, or would apply if it were incurred in producing assessable income; and
 (b) apart from that section, it would be deductible under section 8‑1 of that Act, or would be if it were incurred in producing assessable income;
(on the assumption that section 32‑20 of the Income Tax Assessment Act