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Fringe Benefits Tax Assessment Act 1986
58WExempt benefits—deposits under the Small Superannuation Accounts Act 1995
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#### 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.