Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)

Schedule 3   Limiting FBT concessions on salary packaged entertainment benefits

Fringe Benefits Tax Assessment Act 1986

5   Paragraph 5E(3)(c)

Repeal the paragraph, substitute:

(c) that is:

(i) a benefit whose taxable value is wholly or partly attributable to entertainment facility leasing expenses; and

(ii) not provided under a salary packaging arrangement; or