Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 8   Exclusion for fringe benefits to address personal security concern

Fringe Benefits Tax Assessment Act 1986

2   At the end of section 5E

Add:

Security concerns relating to employees or associates

(6) A fringe benefit referred to in paragraph (3)(l) is an excluded fringe benefit only to the extent that its provision is consistent with a threat assessment in relation to the employee or associate made by a person who is recognised by:

(a) a relevant industry body or government body; or

(b) the Commissioner;

as competent to make threat assessments.