(1) A person (the employee ) receives an expense benefit if an amount is paid to, or on behalf of, the employee or a person connected with the employee by:
(a) an employer of the employee; or
(b) an associate of the employer; or
(c) a person (the arranger ), other than the employer or an associate of the employer, under an arrangement between:
(i) the employer or an associate of the employer; and
(ii) the arranger or another person;
and is so paid in connection with an expense or expenses of a private nature that have been, or will or may be, incurred by the employee or person connected with the employee.
(2) The following are persons connected with the employee:
(a) a partner of the employee;
(b) a dependent child of the employee or of the employee's partner;
(c) a person who would be a dependent child of the employee or of the employee's partner if the person was not receiving a jobseeker payment.