Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 9
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Board fringe benefits
Subdivision A
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Board benefits
SECTION 35
35
BOARD BENEFITS
Where, at a particular time, a person (in this section referred to as the provider ) provides a board meal to another person (in this section referred to as the recipient ), the provision of the meal shall be taken to constitute a benefit provided by the provider to the recipient at that time.
Where, at a particular time, a person (in this section referred to as the provider ) provides a board meal to another person (in this section referred to as the recipient ), the provision of the meal shall be taken to constitute a benefit provided by the provider to the recipient at that time.
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