Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
Subdivision C
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Statutory formula method
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spaces
SECTION 39FE
39FE
MEANING OF
RELEVANT RECIPIENTS CONTRIBUTION
A relevant recipients contribution is a recipients contribution in respect of any car parking fringe benefit provided in respect of the employment of an employee covered by the election for the FBT year.
View history note
Hide history noteA relevant recipients contribution is a recipients contribution in respect of any car parking fringe benefit provided in respect of the employment of an employee covered by the election for the FBT year.
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