Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 151

151. Where the employer of an employee contracts with another person (in
this section referred to as the "purchaser") for the employee to perform
services for the purchaser, the following provisions have effect for the
purposes of the application of section 54 and the definition of "board meal"
in sub-section 136 (1) in relation to the provision of a meal, or food or
drink, to the employee in respect of, by reason of, by virtue of, or for or in
relation directly or indirectly to, the performance of those services:

   (a)  premises of the purchaser shall be taken to be eligible premises of
        the employer;

   (b)  a meal, or food or drink, provided by the purchaser to the employee
        shall be taken to have been provided by the employer.