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Home/Legislation/Fringe Benefits Tax Act 1986/5

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Fringe Benefits Tax Act 1986

5Imposition of tax

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#### 5 Imposition of tax Tax is imposed in respect of the fringe benefits taxable amount of an employer of a year of tax.

Previous section4Act binds the Crown Next section6Rate of tax

Section 5 - Fringe Benefits Tax Act 1986 - Imposition of tax — Zoe