Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 12
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Residual fringe benefits
Subdivision A
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Residual benefits
SECTION 45
45
RESIDUAL BENEFITS
A benefit is a residual benefit for the purposes of this Act if the benefit is not a benefit by virtue of a provision of Subdivision A of Divisions 2 to 11 (inclusive).
A benefit is a residual benefit for the purposes of this Act if the benefit is not a benefit by virtue of a provision of Subdivision A of Divisions 2 to 11 (inclusive).
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