Document ID: chunk:federal_register_of_legislation:C2025C00162:section:10a:p1
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 10A (pt 1/8)
Character Range: 175032–177792

10A  Definitions for carer allowance and seniors health card provisions
 (1) Some of the definitions in this section are the same as definitions in the Fringe Benefits Tax Assessment Act 1986. Most of the other definitions in this section are based on definitions in that Act.
 (2) In this section and in Parts 2.19, 3.9 and 3.12A, unless the contrary intention appears:
arm's length loan means a loan where the parties to the loan are dealing with each other at arm's length in relation to the loan.
arm's length transaction means a transaction where the parties to the transaction are dealing with each other at arm's length in relation to the transaction.
arrangement means:
 (a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; and
 (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
assessable fringe benefit means a fringe benefit that is:
 (a) a car benefit (see section 1157C); or
 (b) a school fees benefit (see section 1157E); or
 (c) health insurance benefit (see section 1157F); or
 (d) a loan benefit (see section 1157G); or
 (e) a housing benefit (see section 1157I); or
 (f) an expense benefit (see section 1157JA); or
 (g) a financial investment benefit (see section 1157JC);
but does not include a car benefit, loan benefit, housing benefit or expense benefit that is exempt.
Note: For exempt benefits see sections 1157D (car benefits), 1157H (loan benefits), 1157J (housing benefits) and 1157JB (expense benefits).
associate has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Note: Subsection 136(1) of the Fringe Benefits Tax Assessment Act adopts the definition of associate in section 318 of the Income Tax Assessment Act. Section 159 of the Fringe Benefits Tax Assessment Act modifies the way in which the income tax definition applies and also extends that definition in other ways.
Australian Parliament means:
 (a) the Parliament of the Commonwealth of Australia; or
 (b) the Parliament of a State; or
 (c) the Legislative Assembly for the Australian Capital Territory; or
 (d) the Legislative Assembly of the Northern Territory of Australia.
Note: See paragraph (d) of the definition of current employee.
car means a motor vehicle that is a road vehicle designed to carry a load of less than 1 tonne or fewer than 9 passengers but does not include a motor cycle or similar vehicle.
car benefit has the meaning given by section 1157C.
car fringe benefit means a fringe benefit that is a car benefit.
census population, in relation to an urban centre, means the census count on an actual location basis of the population of