Employer definition excludes certain exempt and registered entities from the fringe benefits taxation framework.

Definition of Employer for the fringe benefits regime covers companies, firms, associations or bodies of individuals, local authorities and other artificial juridical persons, thereby subjecting benefits provided by such entities to the Chapter's rules; however, entities enjoying specified tax-exempt status, organisations registered under the charitable registration regime, and registered political parties are expressly excluded from being treated as employers for these purposes.

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