23Subsection 136(1) (definition of fringe benefit)

23 Subsection 136(1) (definition of fringe benefit) > fringe benefit, in relation to a bankrupt, in relation to a contribution assessment period, means a benefit provided at any time during the period by any person to the bankrupt, other than: (a) a benefit provided to the bankrupt by the bankrupt’s spouse under, or because of a genuine maintenance agreement between the spouses; or (b) a benefit provided under a maintenance order, within the meaning of the Bankruptcy Act 1966 as in force from time to time; or (c) the benefit of an order by a court in favour of the bankrupt in respect of costs of litigation; or (d) educational expenses paid by any person in respect of a child of: (ii) the bankrupt’s spouse; or (e) the amount of a refund, or part of a refund, due by the Commissioner to the bankrupt under a law of the Commonwealth, being an amount that the Commissioner has lawfully offset against a tax liability, within the meaning of the Taxation Administration Act 1953 as in force from time to time, of the bankrupt; or (f) subject to subsection (1A), a benefit of a kind referred to in paragraphs (f) to (p) (inclusive) of the definition of fringe benefit in this Act (in its unmodified form) as in force at the beginning of 1 July 1992; or (g) support by way of one or both of the following: (i) lodging (including any board); (ii) occasional use of a motor vehicle used for domestic purposes; up to a value of $250 a week, if the support is provided by a person in the person’s principal place of residence, and the person is: (iii) a close relative; or (iv) a brother or sister (including a half‑brother, half‑ sister, adoptive brother or adoptive sister); of the bankrupt. > Note: Close relative, in relation to a person, is defined in section 136 of the Fringe Benefits Tax Assessment Act 1986 as: (a) the spouse of the person; or (b) a child or parent of the person; or (c) a parent of the person’s spouse.