FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 3 - Debt waiver fringe benefits  

Subdivision B - Taxable value of debt waiver fringe benefits  

SECTION 15   15   TAXABLE VALUE OF DEBT WAIVER FRINGE BENEFITS  


Subject to this Part, the taxable value in relation to a year of tax of a debt waiver fringe benefit provided in the year of tax is the amount the payment or repayment of which is waived.



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