Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 4   Other amendments

Fringe Benefits Tax Assessment Act 1986

304   After subsection 148(2)

Insert:

(2A) Subsection (2) does not apply if the employee would be entitled to a deduction under Division 30 (Gifts or contributions) of theIncome Tax Assessment Act 1997 if the employee, rather than the provider, provided the benefit to the recipient.