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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 111 - Reimbursement of employees etc.  

111-25   Employers paying expenses of employees etc.  

If you make, or are liable to make:

(a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or

(b) a payment:

(i) on behalf of an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's * associate incurs; or

(ii) on behalf of an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs;
that constitutes an * expense payment benefit ;

this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.


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