Fringe Benefits Tax Assessment Act 1986
(a) a person makes a contribution to an approved worker entitlement fund; and
(b) the contribution is made under an industrial instrument; and
(c) the contribution is either:
(i) made for the purposes of ensuring that an obligation under the industrial instrument to make leave payments (including payments in lieu of leave) or payments when an employee ceases employment is met; or
(ii) for the reasonable administrative costs of the fund;
the contribution is an exempt benefit.
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