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Section : Examples
Domain : Human Resource Management
Classification : Not Identified
Text Content
1 A deduction of health insurance fees made by an employer that is a health fund. 2 A deduction for a loan repayment made by an employer that is a financial institution.
- (2) For subsection 326 (2) of the Act, a circumstance in which a deduction mentioned in subsection 326 (1) of the Act is reasonable is that the deduction is for the purpose of recovering costs directly incurred by the employer as a result of the voluntary private use of particular property of the employer by an employee (whether authorised or not).