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Section 45 - Fringe Benefits Tax Assessment Act 1986 - Residual benefits — Zoe

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Fringe Benefits Tax Assessment Act 1986

45Residual benefits

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#### 45 Residual benefits A benefit is a residual benefit for the purposes of this Act if the benefit is not a benefit by virtue of a provision of Subdivision A of Divisions 2 to 11 (inclusive).

Previous sectionDivision 12Residual fringe benefits Next section46Year of tax in which residual benefits taxed