FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 15 - Car substantiation rules for otherwise deductible provisions  

SECTION 65D   65D   CAR SUBSTANTIATION RULES  


The object of this Division is to set out the substantiation rules that apply for the purposes of sections 19 , 24 , 44 and 52 in relation to cars held by recipients of fringe benefits.



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