Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 148   PROVISION OF BENEFITS  

148(1)   [Meaning of provision of benefit to person]  

A reference in this Act to the provision of a benefit to a person in respect of the employment of an employee is a reference to the provision of such a benefit:

(a) whether or not the benefit is also provided in respect of, by reason of, by virtue of, or for or in relation directly or indirectly to, any other matter or thing;

(b) whether the employment will occur, is occurring, or has occurred;

(c) whether or not the benefit is surplus to the needs or wants of the recipient;

(d) whether or not the benefit is also provided to another person;

(e) whether or not the benefit is, to any extent, offset by any inconvenience or disadvantage;

(f) whether or not the benefit is provided or used, or required to be provided or used, in connection with that employment;

(g) whether or not the provision of the benefit is, or is in the nature of, income; and

(h) whether or not the benefit is provided as a reward for services rendered, or to be rendered, by the employee.

148(2)   [Provision to person other than employee or associate]  

Where, in respect of the employment of an employee, a benefit is provided by a person (in this subsection referred to as the provider ) to a person other than:

(a) the employee; or

(b) a person who, but for this subsection, is an associate of the employee;

under an arrangement between:

(c) the provider, the employer or an associate of the employer; and

(d) the employee or a person who, but for this subsection, is an associate of the employee;

the recipient of the benefit shall be deemed to be an associate of the employee for the purposes of the application of this Act in relation to the provision of that benefit.

148(2A)   [ Gifts or contributions]  

Subsection (2) does not apply if the employee would be entitled to a deduction under Division 30 (Gifts or contributions) of the Income Tax Assessment Act 1997 if the employee, rather than the provider, provided the benefit to the recipient.

148(3)   [Benefit from non-enforcement of prohibition]  

Where:

(a) but for the prohibition on the doing of an act or thing, the doing of the act or thing would result in the provision of a benefit in respect of the employment of a person by another person (in this subsection referred to as the provider ); and

(b) the prohibition is not consistently enforced;

the provider shall be deemed, for the purposes of this Act, to have provided that benefit in respect of that employment.

148(4)   [Employment benefits deemed provided]  

For the purposes of this Act, a benefit that is received or obtained by an employee, or by an associate of an employee, in respect of the employment of the employee shall be deemed to have been provided by the provider in respect of that employment.

148(5)   [Deemed provision not confined to specific circumstances]  

A provision of this Act that deems a benefit to have been provided in particular circumstances shall not, by implication, limit the meaning of the expression provide when used in relation to the provision of a benefit in other circumstances.