FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 56   56   PRESERVATION OF DIPLOMATIC AND CONSULAR IMMUNITIES  
A benefit that, but for subsections 66(2) and (3) , would be exempt from tax by virtue of the Consular Privileges and Immunities Act 1972 or the Diplomatic Privileges and Immunities Act 1967 is an exempt benefit.




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