Fringe Benefits Tax Assessment Act 1986


Where the employer of an employee contracts with another person (in this section referred to as the ``purchaser'' ) for the employee to perform services for the purchaser, the following provisions have effect for the purposes of the application of section 54 and the definition of ``board meal'' in subsection 136(1) in relation to the provision of a meal, or food or drink, to the employee in respect of, by reason of, by virtue of, or for or in relation directly or indirectly to, the performance of those services:

(a) premises of the purchaser shall be taken to be eligible premises of the employer;

(b) a meal, or food or drink, provided by the purchaser to the employee shall be taken to have been provided by the employer.


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