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Fringe Benefits Tax Assessment Act 1986
39Taxable value of tax‑exempt body entertainment fringe benefits
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#### 39 Taxable value of tax‑exempt body entertainment fringe benefits
Subject to this Part, the taxable value of a tax‑exempt body entertainment fringe benefit in relation to an employer in relation to a year of tax is so much of the expenditure referred to in section 38 as is attributable to the provision of the entertainment referred to in that section.