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:

  (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.