Social Security Act 1991

The making of a loan is exempt if:

the loan consists of an advance by the employer to the employee; and

the loan is made for the sole purpose of enabling the employee to meet expenses incurred in performing the duties of his or her employment; and

the amount of the loan is not substantially greater than the amount of those expenses that could reasonably be expected to be incurred by the employee; and

the employee is required:

to account to the employer for expenses met from the loan; and

to repay (whether by set‑off or otherwise) any amount not so accounted for.

The making of a loan is exempt if:

the loan consists of an advance by the employer to the employee; and

the sole purpose of the making of the loan is to enable the employee to pay any of the following amounts payable by the employee in respect of accommodation:

a rental bond;

a security deposit in respect of electricity, gas or telephone services;

any similar amount; and

the employee is required to repay (whether by set‑off or otherwise) the loan amount of the advance.