FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 138C   138C   APPLICATION OR USE OF BENEFIT  


A reference in this Act to the application or use of a benefit is a reference to the application or use of:


(a) (Repealed by No 88 of 2013)


(b) in the case of a board benefit - the recipients meal;


(c) in the case of a loan benefit - the loan to which the benefit relates;


(d) in the case of a property benefit - the recipients property; or


(e) in the case of a residual benefit - the recipients benefit.




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