Fringe Benefits Tax Assessment Act 1986
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Hide history noteAn employee's reportable fringe benefits total for a year of income is the sum of each of the employee's reportable fringe benefits amounts for the year of income in respect of the employee's employment by an employer.
Example:
Sylvia employs Angela, who has a reportable fringe benefits amount of $3,000 for the 1999-2000 year of income from her employment by Sylvia.
Angela is also an employee of Geoff, and has a reportable fringe benefits amount of $4,000 for that year of income from her employment by Geoff.
Angela's reportable fringe benefits total for the 1999-2000 year of income is $7,000.
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