Fringe Benefits Tax Assessment Act 1986
(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.
(Repealed by No 178 of 1999)
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