Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 41

41. Where-

   (a)  a property benefit is provided to a current employee of an employer in
        respect of his or her employment; and

   (b)  the property is provided to, and consumed by, the employee on a
        working day and on business premises of-

        (i)    the employer; or

        (ii)   if the employer is a company, of the employer or of a company
               that is related to the employer, the benefit is an exempt
               benefit.