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

6   After paragraph 47(1)(e)

Insert:

(f) the benefit is not provided under a salary packaging arrangement;

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).