Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 14

14. Where, at a particular time, a person (in this section referred to as
the "provider") waives the obligation of another person (in this section
referred to as the "recipient") to pay or repay to the provider an amount, the
waiver shall be taken to constitute a benefit provided at that time by the
provider to the recipient.