FRINGE BENEFITS TAX ASSESSMENT ACT 1986 [ARCHIVE]

PART XII - INTERPRETATION  

SECTION 136 [ARCHIVE]   INTERPRETATION  

136(1)  

"assessable income"
means assessable income for the purposes of the Income Tax Assessment Act 1936.

"associate"
has the same meaning in relation to a person as that expression has in relation to a person in section 26AAB of the Income Tax Assessment Act 1936.

"Australian Airlines"
means:


(a) a body corporate that is a group company for the purposes of the Australian Airlines (Conversion to Public Company) Act 1988; or


(b) any body, whether incorporated or not, in which such a body corporate has a controlling interest and that owns or operates aircraft.

basic car rate
, in relation to a year of tax ending on 31 March in a year, means the rate prescribed for the purposes of:


(a) if the year of tax ended on or after 31 March 1998 - section 28-25 of the Income Tax Assessment Act 1997; or


(b) if the year of tax ended on 31 March 1995, 31 March 1996 or 31 March 1997 - section 3-2 of Schedule 2A to the Income Tax Assessment Act 1936; or


(c) if the year of tax ended before or on 31 March 1994 - paragraph 82KX(1)(a) of the Income Tax Assessment Act 1936;

in relation to the year of income ending on 30 June in that year.

"car"
means a motor vehicle (including a vehicle known as a four wheel drive vehicle), being:


(a) a motor car, station wagon, panel van, utility truck or similar vehicle, designed to carry a load of less than 1 tonne; or


(b) any other 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.

"child"
, in relation to a person, includes an adopted child, a step-child or an ex-nuptial child of the person.

"deductible expenses"
, in relation to an allowance paid to an employee, means expenses incurred by the employee in respect of which a deduction is or, but for section 51AE, and Subdivisions F, GA and G of Division 3 of Part III, of the Income Tax Assessment Act 1936, and Divisions 28, 32 and 900 of the Income Tax Assessment Act 1997, would be, allowable to the employee under section 51 of the Income Tax Assessment Act 1936 or section 8-1 of the Income Tax Assessment Act 1997.

"disease"
includes any physical or mental ailment, disorder, defect or morbid condition whether of sudden onset or gradual development and whether of genetic or other origin.

documentary evidence
, in relation to an expense incurred by a person, means:


(a) if the expense was incurred on or after 1 July 1997 - a document that would constitute written evidence of the expense obtained in a way described in Subdivision 900-E of the Income Tax Assessment Act 1997 if the expense were a work expense, and Division 900 of that Act applied to the person; or


(b) if the expense was incurred on or after 1 July 1994 and before 1 July 1997 - a document that would constitute written evidence of the expense obtained in a way described in Division 5 of Schedule 2B to the Income Tax Assessment Act 1936 if the expense were a work expense, and that Schedule applied to the person; or


(c) if the expense was incurred before 1 July 1994 - a document that would constitute documentary evidence of the expense within the meaning of subsection 82KU(1) of the Income Tax Assessment Act 1936 (including that subsection as applied by subsections 82KU(3) and (4) of that Act) or subsection 82KU(5) of that Act if the person were a taxpayer within the meaning of that Act.

"motor vehicle"
means a motor vehicle (including a vehicle known as a four wheel drive vehicle), being:


(a) a motor car, station wagon, panel van, utility truck or similar vehicle;


(b) a motor cycle or similar vehicle; or


(c) any other road vehicle.

non-deductible entertainment expenditure

(a) one or other of these provisions applies to it, or would apply if it were incurred in producing assessable income:


(i) subsection 51AE(4) of the Income Tax Assessment Act 1936;

(ii) section 32-5 of the Income Tax Assessment Act 1997; and


(b) apart from those provisions, it would be deductible under section 51 of the Income Tax Assessment Act 1936 or section 8-1 of the Income Tax Assessment Act 1997, or would be if it were incurred in producing assessable income;

"relative"
has the same meaning as in the Income Tax Assessment Act 1936.

"religious practitioner"
means:


(a) a minister of religion;


(b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion;


(c) a full-time member of a religious order; or


(d) a student at a college conducted solely for training persons to become members of religious orders.

"spouse"
, in relation to a person, includes another person who, although not legally married to the person, lives with the person on a bona fide domestic basis as the husband or wife of the person.

year of income
means:


(a) a year of income (within the meaning of the Income Tax Assessment Act 1936); or


(b) an income year (within the meaning of the Income Tax Assessment Act 1997).

SECTION 159 [ARCHIVE]   ASSOCIATES AND RELATIVES  

159(1)  
For the purpose only of determining whether a person is an associate or relative of another person within the meaning of this Act, the Income Tax Assessment Act 1936 applies as if a reference in that Act to the spouse of a person included a reference to a person who is a spouse of the person for the purposes of this Act.

159(4)  
For the purposes of this Act, the definition of ``associate'' in section 26AAB of the Income Tax Assessment Act 1936 has effect as if:


(a) subparagraph (a)(ii) of that definition were omitted and the following subparagraph were substituted:


``(ii) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''; and


(b) subparagraph (b)(i) of that definition were omitted and the following subparagraph were substituted:


``(i) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''.