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

Schedule 3   Fringe benefits

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

27   Section 111-25

Repeal the section, substitute:

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.

111-30 Reimbursements etc. of former or future employees etc.

This Division applies in relation to:

(a) reimbursements, of a kind referred to in paragraph 111-5(1)(ab) or (ac), of former employees and future employees, and of the*associates of former employees and future employees; and

(b) payments, of a kind referred to in paragraph 111-25(b), that you make or are liable to make on behalf of former employees and future employees, and of the*associates of former employees and future employees;

in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates.