23Expense benefits

23 Expense benefits

An employee gets an expense benefit if an amount is paid to or for the recipient in connection with an expense of a private nature that has been, or may be, incurred by the recipient, and the amount is paid by:

(a) the employer of the employee; or

(b) an associate of the employer; or

(c) a person (the ‘arranger’), who is not the employer or an associate of the employer, under an arrangement between:

(i) the employer or an associate of the employer; and

(ii) the arranger or another person.

Division 2 Exempt expense benefits