Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 7 In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
2 Before paragraph 42(1)(a)
(aa) if the recipient's property was provided to the recipient under a salary packaging arrangement - an amount equal to the notional value of the recipient's property at the provision time; or
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).