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.