Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 138C

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

                     (a)  in the case of an airline transport benefit--the recipients transport;

                     (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.