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Home/Legislation/Fringe Benefits Tax Assessment Act 1986/14

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Fringe Benefits Tax Assessment Act 1986

14Debt waiver benefits

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#### 14 Debt waiver benefits Where, at a particular time, a person (in this section referred to as the provider) waives the obligation of another person (in this section referred to as the recipient) to pay or repay to the provider an amount, the waiver shall be taken to constitute a benefit provided at that time by the provider to the recipient.

Previous section13Expenditure to be increased in certain circumstances Next section15Taxable value of debt waiver fringe benefits

Section 14 - Fringe Benefits Tax Assessment Act 1986 - Debt waiver benefits — Zoe