FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART IIA - CORE PROVISIONS  

Division 3 - Employee's individual fringe benefits amount  

SECTION 5D   5D   SIMPLIFIED OUTLINE  
The following is a simplified outline of this Division:

An employee's individual fringe benefits amount is the employee's share of the taxable value of fringe benefits (with some exclusions) provided in respect of his or her employment.




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