Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 136A  

136A   REIMBURSEMENT ETC. OF TAX NOT TO BE REGARDED AS CONSIDERATION IN RESPECT OF BENEFIT ETC.  

For the purposes of this Act, an amount paid (including an amount deemed by section 145 to have been paid) in respect of fringe benefits tax shall not be regarded as also being consideration for or in respect of:

(a) the provision of a benefit; or

(b) any other matter.