Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 20

    Where a person (in this section referred to as the provider ):

  (a)   makes a payment in discharge, in whole or in part, of an obligation of another person (in this section referred to as the recipient ) to pay an amount to a third person in respect of expenditure incurred by the recipient; or

  (b)   reimburses another person (in this section also referred to as the recipient ), in whole or in part, in respect of an amount of expenditure incurred by the recipient;

the making of the payment referred to in paragraph   (a), or the reimbursement referred to in paragraph   (b), shall be taken to constitute the provision of a benefit by the provider to the recipient.