111‑25 Employers paying expenses of empl111‑25 Employers paying expenses of employees etc.

111‑25 Employers paying expenses of employees etc.

If you make, or are liable to make: (a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or (b) a payment: (i) on behalf of an employee (whether or not you are the employee’s employer) for an expense that the employee or the employee’s *associate incurs; or (ii) on behalf of an associate of an employee (whether or not you are the employee’s employer) for an expense that the associate or employee incurs; that constitutes an *expense payment benefit; this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.