Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

11 Meaning of expenditure on account of an employee
  • (1) Section CE 5(1), other than the heading, is replaced by the following:

    • (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) Subsection (1) applies for the 2008–09 and later income years.