Bankruptcy Regulations 2021
Note:
See the definition of FBTA Act in section 4 and subsection 33(2) .
FBTA Act 8 Section 26
Repeal the section, substitute:
26 Taxable value of housing fringe benefits
Subject to this Part, the value of a housing fringe benefit in relation to a contribution assessment period is the portion of the market value of the recipient ' s current housing right that exceeds the recipient ' s rent.
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