Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
Schedule 4 Fringe benefits tax
Part 1 Main amendments
Fringe Benefits Tax Assessment Act 1986
17 At the end of subsection 24(1)
Add:
; or (l) if, under subsection 138(3), the expense payment fringe benefit is deemed to have been provided to the recipient only - the amount calculated in accordance with subsection (9).
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