FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XIA - RECORD KEEPING EXEMPTION  

Division 3 - Consequences if conditions in Division 2 are satisfied  

SECTION 135H   135H   EXCEPTION IF EMPLOYER CHOOSES TO USE CURRENT YEAR AGGREGATE FRINGE BENEFITS AMOUNT  

Section 135G does not apply if the employer chooses to work out his or her liability using the employer's aggregate fringe benefits amount for the current year.