Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.25

    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.