FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58W Exempt benefits--deposits under the
FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58W
Exempt benefits--deposits under the(a) a benefit is provided in respect of the employment of an employee; and
(b) the benefit consists of the making of a deposit, or purported deposit, under the Small Superannuation Accounts Act 1995.
(2) The benefit is an exempt benefit.
"deposit" has the same meaning as in th e
Small Superannuation Accounts Act 1995 .