Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 1   FRINGE BENEFITS TAX ASSESSMENT ACT 1986

1   Object

The object of this Part is to deny an exemption from fringe benefits tax in respect of superannuation contributions by an employer unless the contributions are paid to a fund that the employer reasonably believes to be a complying superannuation fund.