FRINGE BENEFITS TAX ASSESSMENT ACT 1986 [ARCHIVE]

PART XII - INTERPRETATION  

SECTION 159 [ARCHIVE]   ASSOCIATES AND RELATIVES  

159(1)  
For the purpose only of determining whether a person is an associate or relative of another person within the meaning of this Act, the Income Tax Assessment Act 1936 applies as if a reference in that Act to the spouse of a person included a reference to a person who is a spouse of the person for the purposes of this Act.

159(4)  
For the purposes of this Act, the definition of ``associate'' in section 26AAB of the Income Tax Assessment Act 1936 has effect as if:


(a) subparagraph (a)(ii) of that definition were omitted and the following subparagraph were substituted:


``(ii) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''; and


(b) subparagraph (b)(i) of that definition were omitted and the following subparagraph were substituted:


``(i) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''.



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