Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
Subdivision A
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Car parking benefits
SECTION 39AA
39AA
ANTI-AVOIDANCE
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FEE ON FIRST BUSINESS DAY NOT REPRESENTATIVE
For the purposes of subparagraph 39A(1)(a)(iii) , any fee charged on the first business day of an FBT year that is not representative is to be disregarded.
View history note
Hide history noteFor the purposes of subparagraph 39A(1)(a)(iii) , any fee charged on the first business day of an FBT year that is not representative is to be disregarded.
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