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Fringe Benefits Tax Assessment Act 1986
31BTaxable value—any other case
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#### 31B Taxable value—any other case
(1) This section applies to a living‑away‑from‑home allowance fringe benefit in relation to a year of tax to the extent that neither section 31 nor 31A applies to the fringe benefit and the period to which it relates.
(2) Subject to this Part, the taxable value of the fringe benefit in relation to the year of tax is the amount of the fringe benefit.