Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 3   Fringe benefits

A New Tax System (Goods and Services Tax) Act 1999

20   After paragraph 111-5(1)(a)

Insert:

(ab) you reimburse an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's*associate incurs, and the reimbursement constitutes an*expense payment benefit;

(ac) you reimburse an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs, and the reimbursement constitutes an expense payment benefit;