Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 145

145. (1) For the purposes of this Act, where, upon any transaction, any
consideration is given by way of the provision of property (other than money),
the money value of that consideration shall be deemed to have been paid or
given.

(2) Sub-section (1) does not apply for the purpose of determining whether an
act or thing constitutes the provision of a benefit to which a particular
provision of this Act applies.