FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 137   SALARY OR WAGES  

137(1)   [Whether person an employee or employer]  

For the purpose only of ascertaining whether a person is an employee or an employer within the meaning of this Act, where:


(a) a benefit is provided by a person (in this subsection referred to as the first person ) to, or to an associate of, another person (in this subsection referred to as the second person );


(b) but for this subsection, the benefit would not be regarded as having been provided in respect of the employment of the second person; and


(c) either of the following conditions is satisfied:


(i) if the benefit were provided by the first person by way of a cash payment to the second person, the payment would constitute salary or wages paid by the first person to the second person;

(ii) all of the following conditions are satisfied:

(A) subparagraph (i) does not apply in relation to the benefit;

(B) the first person is an associate of a third person or the benefit is provided under an arrangement between the first person and a third person;

(C) if the benefit were provided by the third person by way of a cash payment to the second person, the payment would constitute salary or wages paid by the third person to the second person;

a definition in subsection 136(1) applies as if the benefit were salary or wages paid to the second person by:


(d) in a case to which subparagraph (c)(i) applies - the first person; or


(e) in a case to which subparagraph (c)(ii) applies - the third person.

137(2)  
(Repealed by No 178 of 1999)




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.