Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58W   EXEMPT BENEFITS - DEPOSITS UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995  

58W(1)   When section applies.  

This section applies if:

(a) a benefit is provided in respect of the employment of an employee; and

(b) the benefit consists of the making of a deposit, or purported deposit, under the Small Superannuation Accounts Act 1995 .

58W(2)   Exempt benefit.  

The benefit is an exempt benefit.

58W(3)   Definition.  

In this section:

"deposit"
has the same meaning as in the Small Superannuation Accounts Act 1995 .