Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 20

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.