Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10 - Tax-exempt body entertainment fringe benefits  

Subdivision B - Taxable value of tax-exempt body entertainment fringe benefits  

SECTION 39  

39   TAXABLE VALUE OF TAX-EXEMPT BODY ENTERTAINMENT FRINGE BENEFITS  


Subject to this Part, the taxable value of a tax-exempt body entertainment fringe benefit in relation to an employer in relation to a year of tax is so much of the expenditure referred to in section 38 as is attributable to the provision of the entertainment referred to in that section.

 

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