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

25   Subparagraph 140(1C)(b)(iii)

Repeal the subparagraph, substitute:

(ii) a hospital carried on by a society or association that is a rebatable employer.