Legislation

FBT Act s 2C to the Income Tax Assessment Act 1936 (ITAA 1936) apply where an enforceable obligation of an employee was waived by an employer and the waiver of the obligation constitutes a fringe benefit within the meaning

ATO documents that consider FBT Act s 2C to the Income Tax Assessment Act 1936 (ITAA 1936) apply where an enforceable obligation of an employee was waived by an employer and the waiver of the obligation constitutes a fringe benefit within the meaning