FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 138   DOUBLE COUNTING OF FRINGE BENEFITS  

138(1)   [Employee of employer and associate]  

Where:


(a) a person (in this subsection referred to as the ``employee'' ) is both:


(i) an employee of an employer (in this section referred to as the ``first employer'' ); and

(ii) an employee of one or more associates of the first employer;


(b) a benefit is provided to, or to an associate of, the employee by the first employer; and


(c) the benefit is a fringe benefit in relation to the first employer;

the benefit is not a fringe benefit in relation to an employer who is an associate of the first employer.

138(2)   [2 or more employers]  

For the purposes of this Act, where, in a case to which subsection (1) does not apply, a benefit provided to, or to an associate of, an employee would, but for this subsection, be a fringe benefit in relation to 2 or more employers, the benefit shall be taken to be a fringe benefit in relation to such one of those employers as the Commissioner determines and not in relation to any other of those employers.

138(3)   [Benefit to employee and associate]  

For the purposes of this Act, where a benefit in respect of the employment of an employee is provided jointly to the employee and one or more associates of the employee, the benefit shall be deemed to have been provided to the employee only.

138(4)   [Benefit to 2 or more associates of employee]  

For the purposes of this Act, where a benefit in respect of the employment of an employee is provided jointly to 2 or more associates of the employee but not to the employee, the benefit shall be taken to have been provided to such one of those associates as the Commissioner determines and not to any other of those associates.




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