Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 38

38. Where, at a particular time, a person (in this section referred to as
the "provider") incurs non-deductible exempt entertainment expenditure that is
wholly or partly in respect of the provision, in respect of the employment of
an employee, of entertainment to a person (in this section referred to as the

"recipient") being the employee or an associate of the employee, the incurring
of the expenditure shall be taken to constitute a benefit provided by the
provider to the recipient at that time in respect of that employment.