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.