Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)

Schedule 3   Fringe benefits tax

Part 1   Amendment of the Fringe Benefits Tax Assessment Act 1986

6   Subsection 136(1) (after paragraph (e) of the definition of fringe benefit )

Insert:

(ea) a person other than the employer or an associate of the employer, if the employer or an associate of the employer:

(i) participates in or facilitates the provision or receipt of the benefit; or

(ii) participates in, facilitates or promotes a scheme or plan involving the provision of the benefit;

and the employer or associate knows, or ought reasonably to know, that the employer or associate is doing so;