Treasury Laws Amendment (2022 Measures No. 1) Act 2022 (35 of 2022)

Schedule 4   Minor and technical amendments

Part 3   Amendments commencing first day of next quarter

Fringe Benefits Tax Assessment Act 1986

17   Subsection 57A(4)

Omit "that is a rebatable employer", substitute "that:

(a) is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997; and

(b) is not a company referred to in paragraph 65J(5)(a) or (b); and

(c) is not a registered public benevolent institution or registered health promotion charity.".