FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART III
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FRINGE BENEFITS
Division 10
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Tax-exempt body entertainment fringe benefits
Subdivision B
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Taxable value of tax-exempt body entertainment fringe benefits
SECTION 39
39
TAXABLE VALUE OF TAX-EXEMPT BODY ENTERTAINMENT FRINGE BENEFITS
Subject to this Part, the taxable value of a tax-exempt body entertainment fringe benefit in relation to an employer in relation to a year of tax is so much of the expenditure referred to in section 38 as is attributable to the provision of the entertainment referred to in that section.
Subject to this Part, the taxable value of a tax-exempt body entertainment fringe benefit in relation to an employer in relation to a year of tax is so much of the expenditure referred to in section 38 as is attributable to the provision of the entertainment referred to in that section.
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