Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 4   Fringe benefits tax

Part 1   Main amendments

Fringe Benefits Tax Assessment Act 1986

39   At the end of subsection 52(1)

Add:

; or (k) if, under subsection 138(3), the residual fringe benefit is deemed to have been provided to the recipient only - the amount calculated in accordance with subsection (5).