Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 35

35. Where, at a particular time, a person (in this section referred to as
the "provider") provides a board meal to another person (in this section
referred to as the "recipient"), the provision of the meal shall be taken to
constitute a benefit provided by the provider to the recipient at that time.