FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9 - Board fringe benefits  

Subdivision A - Board benefits  

SECTION 35   35   BOARD BENEFITS  
Where, at a particular time, a person (in this section referred to as the provider ) provides a board meal to another person (in this section referred to as the recipient ), the provision of the meal shall be taken to constitute a benefit provided by the provider to the recipient at that time.




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