14Wages includes fringe benefits

14 Wages includes fringe benefits (1) For this Act, wages includes a fringe benefit. (2) Subsection (1) does not apply to benefits that are exempt benefits for the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account under the Small Superannuation Accounts Act 1995 (Cwlth)). (3) In this Act: fringe benefit has the same meaning as in the FBTA Act but does not include— (a) a tax-exempt body entertainment fringe benefit under that Act; or (b) anything determined by the Minister to not be a fringe benefit. (4) A determination is a disallowable instrument.

Fringe benefits Division 3.2