Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 11  

Part 3   Fringe Benefits Tax

Fringe Benefits Tax Assessment Act 1986

10   Subsection 5B(1E) (method statement, paragraph (d) of step 2)

Omit “by non-profit societies and associations”, substitute “by societies and associations that are rebatable employers”.