Fringe Benefits Tax Assessment Act 1986
PART IIA
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CORE PROVISIONS
Division 3
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Employee's individual fringe benefits amount
SECTION 5D
5D
SIMPLIFIED OUTLINE
The following is a simplified outline of this Division:
View history note
Hide history noteThe following is a simplified outline of this Division:
An employee's individual fringe benefits amount is the employee's share of the taxable value of fringe benefits (with some exclusions) provided in respect of his or her employment.
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