Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 138

138. (1) Where-
(a) a person (in this sub-section referred to as the "employee") is both-

        (i)    an employee of an employer (in this section referred to as the

"first employer"); and

        (ii)   an employee of one or more associates of the first employer;

   (b)  a benefit is provided to, or to an associate of, the employee by the
        first employer; and

   (c)  the benefit is a fringe benefit in relation to the first employer, the
        benefit is not a fringe benefit in relation to an employer who is an
        associate of the first employer.

(2) For the purposes of this Act, where, in a case to which sub-section (1)
does not apply, a benefit provided to, or to an associate of, an employee
would, but for this sub-section, be a fringe benefit in relation to 2 or more
employers, the benefit shall be taken to be a fringe benefit in relation to
such one of those employers as the Commissioner determines and not in relation
to any other of those employers.

(3) For the purposes of this Act, where a benefit in respect of the employment
of an employee is provided jointly to the employee and one or more associates
of the employee, the benefit shall be deemed to have been provided to the
employee only.

(4) For the purposes of this Act, where a benefit in respect of the employment
of an employee is provided jointly to 2 or more associates of the employee but
not to the employee, the benefit shall be taken to have been provided to such
one of those associates as the Commissioner determines and not to any other of
those associates.