Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 8 Exclusion for fringe benefits to address personal security concern
Fringe Benefits Tax Assessment Act 1986
1 At the end of subsection 5E(3)
; or (l) that is provided to address a security concern:
(i) relating to the personal safety of an employee, or an associate of an employee; and
(ii) that arises in respect of the employee's employment.