Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)

Schedule 14   Treasury

Part 1   Amendment of tax laws

Fringe Benefits Tax Assessment Act 1986

4   Subsection 136(1) (at the end of paragraph (h) of the definition of fringe benefit )

Add:

Note: Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining who a person's relatives are for the purposes of paragraph (h).