Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 2   Airline transport fringe benefits

Fringe Benefits Tax Assessment Act 1986

12   Subsection 62(2)

Repeal the subsection, substitute:

(2) Subsection (1) does not apply to an in-house fringe benefit provided under a salary packaging arrangement.