agent’s certificates certificate means a certificate under subsection 71(1).
arm’s length loans length loan means a loan where the parties to the loan are dealing with each other at arm’s length in relation to the loan.
arm’s length transactions length transaction means a transaction where the parties to the transaction are dealing with each other at arm’s length in relation to the transaction.
Australian workers’ compensation lawcompensation law means a workers’ compensation law that is a law of the Commonwealth or of a State or Territory.
Commonwealth Bank housing loans length loan by the Commonwealth Bank of Australia made in the ordinary course of business to a member of the public, being a loan:
employee’s percentage of interests percentage of interest:
employee’s shares share of the taxable value of a fringe benefit has the meaning given by section 5F.
employer’s estimates estimate, in relation to an employer, in relation to an instalment of tax in relation to a year of tax, means the amount shown in a statement by the employer under subsection 112(1) in relation to the instalment as the employer’s estimate of the tax that will be payable by the employer in respect of the year of tax.
housing rights usual place of residence.
individual fringe benefits amounts individual fringe benefits amount for the year of tax in respect of the employee’s employment by the employer.
individual quasis individual quasi-fringe benefits amount for the year of tax in respect of the employee’s employment by the employer.