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
39 At the end of subsection 52(1)
Add:
; or (k) if, under subsection 138(3), the residual fringe benefit is deemed to have been provided to the recipient only - the amount calculated in accordance with subsection (5).
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).
