FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART III
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FRINGE BENEFITS
Division 11
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Property fringe benefits
Subdivision A
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Property benefits
SECTION 40
40
PROPERTY BENEFITS
Where, at a particular time, a person (in this section referred to as the provider ) provides property to another person (in this section referred to as the recipient ), the provision of the property shall be taken to constitute a benefit provided by the provider to the recipient at that time.
Where, at a particular time, a person (in this section referred to as the provider ) provides property to another person (in this section referred to as the recipient ), the provision of the property shall be taken to constitute a benefit provided by the provider to the recipient at that time.
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