FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 12 - Residual fringe benefits  

Subdivision A - Residual benefits  

SECTION 45   45   RESIDUAL BENEFITS  
A benefit is a residual benefit for the purposes of this Act if the benefit is not a benefit by virtue of a provision of Subdivision A of Divisions 2 to 11 (inclusive).




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