Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (66 of 2022)
Schedule 5 Child care discount for early childhood workforce
A New Tax System (Family Assistance) Act 1999
2 At the end of subclause 2(2) of Schedule 2
Add:
Note: A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986.
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