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Home/Legislation/Fringe Benefits Tax Assessment Act 1986/5A

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Fringe Benefits Tax Assessment Act 1986

5ASimplified outline of this Division

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#### 5A Simplified outline of this Division The following is a simplified outline of this Division: This Division explains how to work out an employer’s fringe benefits taxable amount for a year of tax. This is the amount on which the employer must pay fringe benefits tax (see section 66).

Previous sectionDivision 1Working out an employer’s fringe benefits taxable amount Next section5BWorking out an employer’s fringe benefits taxable amount

Section 5A - Fringe Benefits Tax Assessment Act 1986 - Simplified outline of this Division — Zoe