Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 7 In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
2 Before paragraph 42(1)(a)
Insert:
(aa) if the recipient's property was provided to the recipient under a salary packaging arrangement - an amount equal to the notional value of the recipient's property at the provision time; or
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