Taxation Laws Amendment Act 1993 (17 of 1993)

Part 2   AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Division 3   Amendment relating to board fringe benefits

6   Reduction of taxable value-'otherwise deductible' rule

Section 37 of the Principal Act is amended by omitting from paragraph (b) "in this subsection called the" and substituting "in this section called the".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).