CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
58WExempt benefits—deposits under the Small Superannuation Accounts Act 1995
Start here
Get a plain-English read of 58W
Turn the raw legal text into a practical explanation grounded in Fringe Benefits Tax Assessment Act 1986.
58W Exempt benefits—deposits under the Small Superannuation Accounts Act 1995
When section applies (1) This section applies if: (a) a benefit is provided in respect of the employment of an employee; and (b) the benefit consists of the making of a deposit, or purported deposit, under the Small Superannuation Accounts Act 1995. Exempt benefit (2) The benefit is an exempt benefit. Definition (3) In this section:
deposit has the same meaning as in the Small Superannuation Accounts Act 1995.