Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 138C  

138C   APPLICATION OR USE OF BENEFIT  

A reference in this Act to the application or use of a benefit is a reference to the application or use of:

(a) (Repealed by No 88 of 2013)

(b) in the case of a board benefit - the recipients meal;

(c) in the case of a loan benefit - the loan to which the benefit relates;

(d) in the case of a property benefit - the recipients property; or

(e) in the case of a residual benefit - the recipients benefit.