Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 148

148. (1) A reference in this Act to the provision of a benefit to a person
in respect of the employment of an employee is a reference to the provision of
such a benefit-

   (a)  whether or not the benefit is also provided in respect of, by reason
        of, by virtue of, or for or in relation directly or indirectly to, any
        other matter or thing;

   (b)  whether the employment will occur, is occurring, or has occurred;

   (c)  whether or not the benefit is surplus to the needs or wants of the
        recipient;

   (d)  whether or not the benefit is also provided to another person;

   (e)  whether or not the benefit is, to any extent, offset by any
        inconvenience or disadvantage;

   (f)  whether or not the benefit is provided or used, or required to be
        provided or used, in connection with that employment;

   (g)  whether or not the provision of the benefit is, or is in the nature
        of, income; and

   (h)  whether or not the benefit is provided as a reward for services
        rendered, or to be rendered, by the employee.

(2) Where, in respect of the employment of an employee, a benefit is
provided by a person (in this sub-section referred to as the "provider") to a
person other than-

   (a)  the employee; or

   (b)  a person who, but for this sub-section, is an associate of the
        employee, under an arrangement between-

   (c)  the provider, the employer or an associate of the employer; and

   (d)  the employee or a person who, but for this sub-section, is an
        associate of the employee, the recipient of the benefit shall be
        deemed to be an associate of the employee for the purposes of the
        application of this Act in relation to the provision of that benefit.

(3) Where-

   (a)  but for the prohibition on the doing of an act or thing, the doing of
        the act or thing would result in the provision of a benefit
        in respect of the employment of a person by another person (in this
        sub-section referred to as
the "provider"); and

   (b)  the prohibition is not consistently enforced, the provider shall be
        deemed, for the purposes of this Act, to have provided that benefit
        in respect of that employment.

(4) For the purposes of this Act, a benefit that is received or obtained by an
employee, or by an associate of an employee, in respect of the employment of
the employee shall be deemed to have been provided by the provider in
respect of that employment.

(5) A provision of this Act that deems a benefit to have been provided in
particular circumstances shall not, by implication, limit the meaning of the
expression "provide" when used in relation to the provision of a benefit in
other circumstances.