Treasury Laws Amendment (2022 Measures No. 1) Act 2022 (35 of 2022)
Schedule 4 Minor and technical amendments
Part 3 Amendments commencing first day of next quarter
Fringe Benefits Tax Assessment Act 1986
17 Subsection 57A(4)
Omit "that is a rebatable employer", substitute "that:
(a) is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997; and
(b) is not a company referred to in paragraph 65J(5)(a) or (b); and
(c) is not a registered public benevolent institution or registered health promotion charity.".
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