FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART IIA - CORE PROVISIONS  

Division 1 - Working out an employer's fringe benefits taxable amount  

SECTION 5A   5A   SIMPLIFIED OUTLINE OF THIS DIVISION  
The following is a simplified outline of this Division:

This Division explains how to work out an employer's fringe benefits taxable amount for a year of tax. This is the amount on which the employer must pay fringe benefits tax (see section 66 ).




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