Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 2 Airline transport fringe benefits
Fringe Benefits Tax Assessment Act 1986
12 Subsection 62(2)
Repeal the subsection, substitute:
(2) Subsection (1) does not apply to an in-house fringe benefit provided under a salary packaging arrangement.
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