Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p32
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 32/34)
Character Range: 513181–515835

meaning given by subsection 90‑1(1) of the Tax Agent Services Act 2009.
reimburse includes any act having the effect or result, direct or indirect, of a reimbursement.
relative has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
religious practitioner has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
remote area housing benefit has the meaning given by subsection 58ZC(2).
rent index number
 (a) in relation to a quarter in relation to a State or Territory—means the index number for the rent sub‑group of the Consumer Price Index published by the Australian Statistician in respect of that quarter for the capital city of that State or Territory; or
 (b) in relation to a quarter in relation to Australia—means the index number for the rent sub‑group of the Consumer Price Index, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.
reportable fringe benefits amount for a year of income in respect of the employment of an employee by an employer has the meaning given by section 135P or 135Q (as appropriate).
reportable fringe benefits total of an employee for a year of income has the meaning given by section 135N.
residential fuel means any form of fuel (including electricity) for use for domestic purposes.
residual benefit means a benefit that is a residual benefit by virtue of section 45.
residual fringe benefit means a fringe benefit that is a residual benefit.
retention period, in relation to a statutory evidentiary document in relation to an employer in relation to a year of tax, means the period that:
 (a) commences on:
 (i) where the statutory evidentiary document is maintained by or on behalf of the employer—the day on which the document commences to be maintained; or
 (ii) in any other case—the day on which the statutory evidentiary document is given to the employer; and
 (b) ends:
 (i) in a case to which subparagraph (ii) does not apply—at the end of the period of 5 years commencing on the original assessment date in relation to an assessment of the fringe benefits taxable amount of the employer of the year of tax; or
 (ii) if, at the end of that period of 5 years, an objection, or a request for amendment of an assessment (not being an objection) relating to a matter, or matters including a matter, to which the statutory evidentiary document is relevant, or a review or appeal arising out of such an objection, has not been determined or otherwise finally disposed of—on the day on which the objection (and any review or appeal arising out of it), the request, or review or appeal