Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (114 of 2015)

Schedule 3   FBT and portable electronic devices

Fringe Benefits Tax Assessment Act 1986

3   Subsection 136(1)

Insert:

small business entity has the same meaning as in the Income Tax Assessment Act 1997.

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).