FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 10 - Tax-exempt body entertainment fringe benefits  

Subdivision B - Taxable value of tax-exempt body entertainment fringe benefits  

SECTION 39   39   TAXABLE VALUE OF TAX-EXEMPT BODY ENTERTAINMENT FRINGE BENEFITS  


Subject to this Part, the taxable value of a tax-exempt body entertainment fringe benefit in relation to an employer in relation to a year of tax is so much of the expenditure referred to in section 38 as is attributable to the provision of the entertainment referred to in that section.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.