Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)
Schedule 3 Limiting FBT concessions on salary packaged entertainment benefits
Fringe Benefits Tax Assessment Act 1986
5 Paragraph 5E(3)(c)
Repeal the paragraph, substitute:
(c) that is:
(i) a benefit whose taxable value is wholly or partly attributable to entertainment facility leasing expenses; and
(ii) not provided under a salary packaging arrangement; or
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