Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58PA   58PA   EXEMPT BENEFITS - WORKER ENTITLEMENT CONTRIBUTIONS  

If:

(a) a person makes a contribution to an approved worker entitlement fund; and

(b) the contribution is made under an industrial instrument; and

(c) the contribution is either:

(i) made for the purposes of ensuring that an obligation under the industrial instrument to make leave payments (including payments in lieu of leave) or payments when an employee ceases employment is met; or

(ii) for the reasonable administrative costs of the fund;

the contribution is an exempt benefit.