Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 7   In-house fringe benefits under salary packaging arrangements

Fringe Benefits Tax Assessment Act 1986

9   Before paragraph 49(a)

Insert:

(aa) if the benefit was provided to the recipient under a salary packaging arrangement - an amount equal to the notional value of the benefit at the comparison time; or