FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
A relevant recipients contribution is a recipients contribution in respect of any car parking fringe benefit provided in respect of the employment of an employee covered by the election for the FBT year.
Subdivision C
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Statutory formula method
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spaces
SECTION 39FE
39FE
MEANING OF
RELEVANT RECIPIENTS CONTRIBUTION
A relevant recipients contribution is a recipients contribution in respect of any car parking fringe benefit provided in respect of the employment of an employee covered by the election for the FBT year.
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