Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 3
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Debt waiver fringe benefits
Subdivision B
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Taxable value of debt waiver fringe benefits
SECTION 15
15
TAXABLE VALUE OF DEBT WAIVER FRINGE BENEFITS
Subject to this Part, the taxable value in relation to a year of tax of a debt waiver fringe benefit provided in the year of tax is the amount the payment or repayment of which is waived.
Subject to this Part, the taxable value in relation to a year of tax of a debt waiver fringe benefit provided in the year of tax is the amount the payment or repayment of which is waived.
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