Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 1 FRINGE BENEFITS TAX ASSESSMENT ACT 1986
1 Object
The object of this Part is to deny an exemption from fringe benefits tax in respect of superannuation contributions by an employer unless the contributions are paid to a fund that the employer reasonably believes to be a complying superannuation fund.
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