Fringe Benefits Tax Assessment Act 1986
PART XII
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INTERPRETATION
SECTION 151
151
EMPLOYEE PERFORMING SERVICES FOR PERSON OTHER THAN EMPLOYER
Where the employer of an employee contracts with another person (in this section referred to as the ``purchaser'' ) for the employee to perform services for the purchaser, the following provisions have effect for the purposes of the application of section 54 and the definition of ``board meal'' in subsection 136(1) in relation to the provision of a meal, or food or drink, to the employee in respect of, by reason of, by virtue of, or for or in relation directly or indirectly to, the performance of those services:
(a) premises of the purchaser shall be taken to be eligible premises of the employer;
(b) a meal, or food or drink, provided by the purchaser to the employee shall be taken to have been provided by the employer.
Where the employer of an employee contracts with another person (in this section referred to as the ``purchaser'' ) for the employee to perform services for the purchaser, the following provisions have effect for the purposes of the application of section 54 and the definition of ``board meal'' in subsection 136(1) in relation to the provision of a meal, or food or drink, to the employee in respect of, by reason of, by virtue of, or for or in relation directly or indirectly to, the performance of those services:
(a) premises of the purchaser shall be taken to be eligible premises of the employer;
(b) a meal, or food or drink, provided by the purchaser to the employee shall be taken to have been provided by the employer.
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