Bankruptcy Regulations 1996

SCHEDULE 4 - MODIFICATIONS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986  

(regulation 6.12 )

22   Section 46 (Year of tax in which residual benefits taxed)  

22.1    
Omit the section, substitute:


' 46 Contribution assessment period in which residual fringe benefits are to be assessed
  A residual benefit that is provided during a period which extends over two or more contribution assessment periods is subject to assessment for income contribution in each of those periods. ' .





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