Fringe Benefits Tax Assessment Act 1986
PART III
-
FRINGE BENEFITS
Division 11
-
Property fringe benefits
Subdivision A
-
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.