Legislation

ITAA 1936 s 136(1) of the FBTAA, or an exempt benefit under the FBTAA, is ordinary income or statutory income derived under the ITAA 1997, section 23L

ATO documents that consider ITAA 1936 s 136(1) of the FBTAA, or an exempt benefit under the FBTAA, is ordinary income or statutory income derived under the ITAA 1997, section 23L

1 document

TR 2001/10currentTR · 2001

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements