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  • Employees of a nominated body transfer to or from a separate government body

    The arrangements that apply to nominated state or territory bodies do not apply to government bodies that are employers in their own right. The arrangements that apply to these bodies are the same as those that apply to other employers. For example, a government body such as a statutory body that is an employer in its own right will not be required to pay FBT instalments before it lodges its first FBT return.

      Last modified: 29 Nov 2016QC 20311