Fringe Benefits Tax Assessment Act 1986

PART XIA - RECORD KEEPING EXEMPTION  

Division 3 - Consequences if conditions in Division 2 are satisfied  

SECTION 135J  

135J   EXCEPTION IF EMPLOYER IS GOVERNMENT BODY OR TAX-EXEMPT  

Section 135G does not apply if the employer is:

(a) a government body (see subsection 136(1) ); or

(b) a person all of whose income is exempt from income tax;

at any time during the current year.