Fringe Benefits Tax Assessment Act 1986
PART XIA
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RECORD KEEPING EXEMPTION
Division 3
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Consequences if conditions in Division 2 are satisfied
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.
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.
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