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
7 After paragraph 49(aa)
Insert:
(ab) if paragraph (aa) does not apply and the benefit is an airline transport fringe benefit - an amount equal to 75% of the stand-by airline travel value of the benefit at the comparison time; or
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