Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 13
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Miscellaneous exempt benefits
A benefit that, but for subsections 66(2) and (3) , would be exempt from tax by virtue of the Consular Privileges and Immunities Act 1972 or the Diplomatic Privileges and Immunities Act 1967 is an exempt benefit.
SECTION 56
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PRESERVATION OF DIPLOMATIC AND CONSULAR IMMUNITIES
A benefit that, but for subsections 66(2) and (3) , would be exempt from tax by virtue of the Consular Privileges and Immunities Act 1972 or the Diplomatic Privileges and Immunities Act 1967 is an exempt benefit.
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