/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 5D - Fringe Benefits Tax Assessment Act 1986 - Simplified outline — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

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

CTHIn ForceAct

Fringe Benefits Tax Assessment Act 1986

5DSimplified outline

Start here

Get a plain-English read of 5D

Turn the raw legal text into a practical explanation grounded in Fringe Benefits Tax Assessment Act 1986.

View in full context

#### 5D Simplified outline The following is a simplified outline of this Division: An employee’s individual fringe benefits amount is the employee’s share of the taxable value of fringe benefits (with some exclusions) provided in respect of his or her employment.

Previous sectionDivision 3Employee’s individual fringe benefits amount Next section5EEmployee’s individual fringe benefits amount