FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision A - Car parking benefits  

SECTION 39AA   39AA   ANTI-AVOIDANCE - FEE ON FIRST BUSINESS DAY NOT REPRESENTATIVE  


For the purposes of subparagraph 39A(1)(a)(iii) , any fee charged on the first business day of an FBT year that is not representative is to be disregarded.



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