Definitions

CE 5 Meaning of expenditure on account of an employee
Meaning

(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.

Inclusion[Repealed]

(2)

[Repealed]

Exclusions

(3)

Expenditure on account of an employee does not include—

(a)

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):

(b)

an amount paid under—

(i)

sections CW 16B to CW 16F (which relate to accommodation expenditure):

(ii)

section CW 17B (Relocation payments):

(iii)

section CW 17C (Payments for overtime meals and certain other allowances):

(iv)

section CW 17CB (Payments for certain work-related meals):

(v)

section CW 17CC (Payments for distinctive work clothing):

(vi)

section CW 18 (Allowance for additional transport costs):

(bb)
[Repealed]

(c)

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—

(i)

the amount of the expenditure is incurred by or on behalf of their employer; and

(ii)

the employee pays the amount on their employer’s behalf:

(d)

expenditure on an employment-related loan to which the fringe benefit tax (FBT) rules apply:

(e)

an employer’s superannuation contribution:

(f)
[Repealed]
(g)
[Repealed]

(h)
[Repealed]

(i)
[Repealed]

(j)

a premium for income protection insurance that an employer is liable to pay or make a contribution towards for the benefit of an employee.

Defined in this Act: additional transport costs, amount, associated person, close company, contribution, dividend, employee, employer, employer’s superannuation contribution, employment, employment-related loan, expenditure on account of an employee, FBT rules, life insurance policy, pay, premium, superannuation category 1 scheme, superannuation category 2 scheme, superannuation category 3 scheme, trustee

Compare: 2004 No 35 s CE 5

Section CE 5(1): replaced (with effect on 1 April 2008), on 2 November 2012 (applying for the 2008–09 and later income years), by section 11(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section CE 5(2) heading: repealed, on 30 March 2017, pursuant to section 25(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5(2): repealed, on 30 March 2017, by section 25(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5(3)(b): replaced, on 1 April 2015, by section 16(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section CE 5(3)(bb): repealed, on 1 April 2015, by section 16(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section CE 5(3)(c): replaced, on 1 April 2015, by section 16(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section CE 5(3)(f): repealed, on 30 March 2017, by section 25(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5(3)(g): repealed, on 30 March 2017, by section 25(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5(3)(h): repealed, on 30 March 2017, by section 25(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5(3)(i): repealed, on 30 March 2017, by section 25(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section CE 5 list of defined terms amount: inserted, on 1 April 2015, by section 16(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section CE 5 list of defined terms employment: inserted, on 1 April 2015, by section 16(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).