FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 1 - PRELIMINARY  

SECTION 5   5   DEFINITIONS  
In this instrument:

Act
means the Fringe Benefits Tax Assessment Act 1986.

census population
has the same meaning as in subsection 140(3) of the Act.

Commonwealth overseas living allowance
means a payment by:


(a) the Commonwealth; or


(b) a Commonwealth entity, or Commonwealth company, within the meaning of the Public Governance, Performance and Accountability Act 2013 ;

to compensate an employee for the additional living expenses of employment outside Australia.

Department of Defence
means the Department administered by the Minister administering the Defence Act 1903 .

dependant
, of a member of the Defence Force, has the same meaning as in the Defence Determination 2016/19, Conditions of service .

Note:

The Defence Determination 2016/19, Conditions of service could in 2018 be viewed on the Federal Register of Legislation website (https://www.legislation.gov.au).

disabled persons ' car parking permit
means a permit, label or other document:


(a) issued by the appropriate authority in a State or Territory; and


(b) authorising the parking of a car in a disabled persons ' car parking space.

disabled persons ' car parking space
means a car parking space:


(a) in a public car parking area; and


(b) designated for the exclusive use of disabled persons.

eligible urban area
has the same meaning as in section 140 of the Act.

household effects
has the same meaning as in paragraph 58B(2)(a) of the Act.

medicare benefit
has the same meaning as in the Health Insurance Act 1973 .

member of the Defence force
means a member of the Defence force to whom the Defence Force Discipline Act 1982 applies.

permanent resident,
of Australia, has the same meaning as in the Australian Citizenship Act 2007 .




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