Taxation Laws Amendment (Superannuation Contributions) Act 2001 (89 of 2001)

Schedule 1   Superannuation contributions

Part 3   Fringe Benefits Tax Assessment Act 1986

8   Subsection 136(1) (subparagraph (j)(i) of the definition of fringe benefit )

After "267(1) of the Income Tax Assessment Act 1936)", insert "for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits)".