CE 5Meaning of expenditure on account of an employee

1. Expenditure on account of an employee means a payment made by an employer relating to expenditure incurred by an employee or to be incurred by an employee.

2. Repealed

3. Expenditure on account of an employee does not include—

4. expenditure for the benefit of an employee, or a payment made to reimburse an employee, under section CW 17 (Expenditure on account, and reimbursement, of employees):
5. an amount paid under—
   1. sections CW 16B to CW 16F (which relate to accommodation expenditure):
   2. section CW 17B (Relocation payments):
   3. section CW 17C (Payments for overtime meals and certain other allowances):
   4. section CW 17CB (Payments for certain work-related meals):
   5. section CW 17CC (Payments for distinctive work clothing):
   6. section CW 18 (Allowance for additional transport costs):
7. expenditure, other than an amount to which paragraph (a) applies, that an employee pays in connection with their employment or service to the extent to which—
   1. the amount of the expenditure is incurred by or on behalf of their employer; and
   2. the employee pays the amount on their employer's behalf:
8. expenditure on an employment-related loan to which the fringe benefit tax (FBT) rules apply:
9. an employer’s superannuation contribution:
14. a premium for income protection insurance that an employer is liable to pay or make a contribution towards for the benefit of an employee.