Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 40

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