Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 7   In-house fringe benefits under salary packaging arrangements

Fringe Benefits Tax Assessment Act 1986

2   Before paragraph 42(1)(a)


(aa) if the recipient's property was provided to the recipient under a salary packaging arrangement - an amount equal to the notional value of the recipient's property at the provision time; or