CTHIn ForceLegislation
Bankruptcy Regulations 2021
16Section 46
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16 Section 46
## 46 Contribution assessment period in which residual fringe benefits are to be assessed
#### 46 Contribution assessment period in which residual fringe benefits are to be assessed
A residual benefit that is provided during a period which extends over 2 or more contribution assessment periods is subject to assessment for income contribution in each of those periods.