FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 135J Exception if employer is government body or tax - exempt
FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 135J
Exception if employer is government body or tax - exemptSection 135G does not apply if the employer is:
(a) a government body (see subsection 136(1)); or
(b) a person all of whose income is exempt from income tax;
at any time during the current year.