Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 13
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Miscellaneous exempt benefits
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:
SECTION 58PA
58PA
EXEMPT BENEFITS
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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.
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