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Bankruptcy Regulations 1996

SCHEDULE 4 - MODIFICATIONS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986  

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(regulation 6.12 )

13   Section 26 (Taxable value of non-remote housing fringe benefits)  

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13.1    
Omit the section, substitute:


' 26 Taxable value of housing fringe benefits
  Subject to this Part, the value of a housing fringe benefit in relation to a contribution assessment period is the portion of the market value of the recipient ' s current housing right that exceeds the recipient ' s rent ' .



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