Fringe Benefits Tax Assessment Act 1986

Div 8 repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft.

Subdiv B repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft.

S 33 repealed by No 88 of 2013, s 3 and Sch 2 item 1, applicable in relation to the provision after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012 of: (a) transport in aircraft; and (b) incidental services on board aircraft. S 33 formerly read:

SECTION 33 TAXABLE VALUE OF AIRLINE TRANSPORT FRINGE BENEFITS  
33
Subject to this Part, the taxable value of an airline transport fringe benefit in relation to a year of tax is the stand-by value of the recipients transport reduced by the amount of the recipients contribution.