Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 5 Minor amendments
Part 4 Other amendments
Fringe Benefits Tax Assessment Act 1986
304 After subsection 148(2)
Insert:
(2A) Subsection (2) does not apply if the employee would be entitled to a deduction under Division 30 (Gifts or contributions) of theIncome Tax Assessment Act 1997 if the employee, rather than the provider, provided the benefit to the recipient.
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