20School fees benefits

20 School fees benefits

(1) If:

(a) an employer, an associate of an employer or another person acting for the employer or associate pays, directly or indirectly, an amount to a school; and

(b) the amount is for fees for:

(i) tuition at primary or secondary level provided by the school; or

(ii) books or equipment provided by the school in relation to that tuition; and

(c) the tuition, books or equipment is provided to a child of an employee;

the payment is taken to be a school fees benefit provided by the person to the employee.

(2) For the purposes of this clause, if:

(a) a school is providing tuition at primary or secondary level to a dependant of a person; and

(b) the dependant is boarding at the school;

the fees that are payable for the child to board at the school are taken to be fees for the tuition provided by the school to the child.

Division 2 Value of a school fees benefit