Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision C - Statutory formula method - 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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