Fringe Benefits Tax Assessment Act 1986
PART IIA
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CORE PROVISIONS
Division 1
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Working out an employer's fringe benefits taxable amount
SECTION 5A
5A
SIMPLIFIED OUTLINE OF THIS DIVISION
The following is a simplified outline of this Division:
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Hide history noteThe following is a simplified outline of this Division:
This Division explains how to work out an employer's fringe benefits taxable amount for a year of tax. This is the amount on which the employer must pay fringe benefits tax (see section 66 ).
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